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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Prosiding Seminar Nasional Teknologi Industri Berkelanjutan Formosa Journal of Applied Sciences (FJAS) Transformasi: Journal of Economics and Business Management Journal of Public and Business Accounting Jurnal Kendali Akuntansi Bisma : Business and Management Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Ilmidaviq, Muhammad Bahril
Fakultas Ekonomi Universitas Islam Majapahit
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Hutang, dan Market Value Added Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman Enjeli Puspita Sari; Hari Setiono; Muhammad Bahril Ilmiddaviq
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i3.421

Abstract

This research aims to examine the influence of profitability, investment decisions, debt policy, and market value added on company value in food and beverage companies listed on the Indonesian Stock Exchange. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period. Sample selection used purposive sampling, based on the purposive sampling method, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique uses multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The research results show that profitability, investment decisions, debt policy, and market value added have a positive and significant effect on company value.
Pengaruh Green Accounting, Corporate Social Responsibility, dan Kinerja Keuangan terhadap Nilai Perusahaan Dina Dwi Rahmawati; Hari Setiono; Muhammad Bahril Ilmiddaviq
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 5 (2024): September: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i5.428

Abstract

In protecting the environment, companies have an important role, such as carrying out green accounting and corporate social responsibility. Implementing these two responsibilities will have an impact on financial performance and profitability, which can increase company value. This research aims to determine the influence of green accounting, corporate social responsibility, and financial performance on company value. The object of this research is to compare manufacturing companies with the food and beverage company sub-sector listed on the Indonesia Stock Exchange for the 2019–2022 period. We obtained the data from manufacturing company financial reports published on the IDX and the company's official website. Data analysis was carried out using the SEM Partial Least Square (PLS) method using SmartPLS version 3 software. The results of this research show that green accounting, corporate social responsibility, and financial performance have no effect on company value, while profitability has an effect on company value.
Minimalisasi Risiko Operasional dan Risiko Keuangan pada UMKM Kerupuk Tengiri Nur Ainiyah; Hari Setiono; Kasnowo; M. Bahril Ilmiddaviq
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 1 No. 3 (2024): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v1i3.280

Abstract

MSMEs that were once considered economically resilient during times of crisis were found to have a higher vulnerability to experiencing losses than large companies. This vulnerability is due to financial and non-financial constraints. Specifically, these obstacles are classified into operational risk, financial risk, and marketing risk. This activity aims to increase the knowledge and understanding of MSME players regarding HR and financial management to minimize operational and financial risks. This activity uses the methods of Counseling and Education as well as Mentoring and Coaching. The result is that this activity can be carried out successfully. Successful implementation is marked by the division of employee duties so that each employee has their responsibility for a job which can lead to increased employee performance. Apart from that, partners already understand the importance of financial management and its relevance for business development and decision-making. However, partners still do not know how to prepare financial reports by MSME).
The Concept of Blockchain-Based Triple Entry Accounting In Indonesia Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3809

Abstract

The business world, particularly in accounting and financial reporting, is undergoing significant disruption due to the emergence of blockchain technology. By implementing blockchain technology, critical company information becomes more integrated and transparent. However, in Indonesia, the development of blockchain, both in concept and practice, has been slow. This paper aims to examine the blockchain-based triple entry accounting concept that is present and emerging in Indonesia through a literature review approach. The literature review was conducted via Google Scholar using the keywords "triple entry accounting" and "blockchain accounting," resulting in 15 relevant articles from Indonesian journals for further study. The stages of the literature review include identification, manual screening, reading titles, keywords, abstracts, and publications. The results indicate that Indonesia has the potential to implement blockchain-based triple entry accounting to enhance transparency, reduce fraud, and improve tax administration efficiency. This study also provides regulatory implications, suggesting that the government should develop standardized guidelines for the application of blockchain technology in the accounting sector.
Pengaruh Reward, Punishment dan Psikologis terhadap Kecurangan Akademik Mahasiswa di Alhimni Education Center Mojokerto Cici Wulan Purnama; Hari Setiono; Muhammad Bahril Ilmiddaviq
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.435

Abstract

The purpose of this study was to examine the effect of reward, punishment and psychology on academic cheating. This type of research is quantitative with a population of 39 students at Alhimni Education Center and a sample of 31 results from the purposive sampling method. The data used are primary data through questionnaires and measured by a Likert scale. The data analysis technique uses descriptive statistics through the SmartPLS testing tool with outer model and inner model measuring instruments. The results of the study showed that punishment had a negative and significant effect. While reward had a negative effect and psychology had a positive effect but both were not significant.
Revealing the Effect of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management Practices in the Indonesian Insurance Industry Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13453

Abstract

This study analyzes the effect of compensation bonuses, political costs, and opportunistic behavior on earnings management in the Indonesian insurance sector for the period 2019-2023, which was chosen due to increased regulatory pressure and economic challenges due to the COVID-19 pandemic. Using a quantitative approach, this study analyzes secondary data from the financial statements of insurance companies listed on the Indonesia Stock Exchange using multiple regression methods. The results show that political costs are significantly positively related to earnings management, supporting Positive Accounting Theory, while bonus compensation is significantly negatively related, in line with Agency Theory, which asserts that performance-based incentives can reduce earnings manipulation. Opportunistic behavior has no significant effect, indicating the limitations of the proxy in the context of the insurance industry. This research enriches the literature and offers practical insights for regulators and policy makers.
Pengaruh Pengetahuan Akuntansi dalam Mengatur Gaya Hidup Mahasiswa Akuntansi Universitas Muhammadiyah Malang Andini Nur Fadilah; Hari Setiono; Muhammad Bahril Ilmiddaviq
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2022

Abstract

Technological advances are a major factor in lifestyle changes that can encourage humans to always feel less satisfied with what they currently have, thus triggering sustainable consumption patterns of goods and services without deep consideration. In determining lifestyle, accounting plays an important role for a person because it helps him manage expenses to achieve the desired lifestyle. This study aims to examine the effect of accounting knowledge on lifestyle. The object of research focused on students of the accounting study program at Muhammadiyah University of Malang class of 2022 and 2023. The dependent variable used is lifestyle, while the independent variables used include learning in college, financial literacy, and financial management. Sample determination using probability sampling technique with disproportionate stratified random sampling method. Research data collection was carried out by distributing questionnaires to students. The results showed that, learning in college, financial literacy, and financial management both partially and simultaneously there was a positive and significant influence on the lifestyle of students of the accounting study program at Muhammadiyah University of Malang. In addition, the relationship between the two variables is very strong.
Pengaruh Profitabilitas, Keputusan Investasi, dan Likuiditas terhadap Nilai Perusahaan pada Sub Sektor Food & Beverage di BEI (2021–2024) Agustina, Putri; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
BISMA : Business and Management Journal Vol. 3 No. 1 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i1.2054

Abstract

Company value is a key parameter used by investors to measure a company's success by looking at its share price, where an increase in share price will have a positive impact on company value and the welfare of its owners. This study aims to determine the influence of profitability, investment decisions, and liquidity on company value in the food & beverage sub-sector on the BEI (2021–2024). This study uses a quantitative method with multiple linear regression analysis techniques. The research sample consists of 21 food & beverage companies selected using purposive sampling techniques. The results indicate that profitability (ROA, ROE) has a positive impact on company value, investment decisions (PER) have a positive impact on company value, and liquidity (CR) does not affect company value. A company's ability to meet its short-term obligations is not always seen as the primary signal in assessing the company's growth prospects. In the context of signaling theory, information about liquidity is considered insufficiently strong to influence investors' perceptions of company value. This means that companies with good liquidity can meet their short-term obligations, thereby enhancing investor confidence and positively impacting company value.
Penerapan Model Laporan Keuangan Entitas Mikro Kecil Menengah Berdasarkan SAK EMKM: Sebuah Analisa Kesiapan Ayu Amami, Cindy; Ilmiddaviq, Muhammad Bahril
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4351

Abstract

Financial reports are not only used as a means of securing business capital, but can also be used as information for evaluating business performance. Many business owners, especially MSMEs, still lack understanding of the importance of financial reports. The Indonesian government has a plan for MSME owners to prepare financial reports to facilitate capital provision and increase global competition. SAK EMKM is an Accounting Standard for MSMEs in preparing financial reports. This study aims to gather information about the presentation of financial reports and the readiness of MSMEs in implementing the financial report model for Micro, Small, and Medium Entities based on SAK EMKM at UD. Perdana Collection, a bag manufacturer in Mojokerto, using a descriptive qualitative method. Based on the results of the study, it can be concluded that UD. Perdana Collection has not yet prepared financial reports based on SAK EMKM and is not yet ready to implement financial reports based on SAK EMKM because none of the readiness assessment indicators have been met. The obstacles faced are a lack of accounting knowledge, the absence of specialized accounting employees, and the lack of separation of business finances from personal finances.
Co-Authors Abdur Rahman Andini Nur Fadilah Andre Valiant Wirawan Ayu Amami, Cindy Cici Wulan Purnama Dewi Fitriya Indriani Dina Dwi Rahmawati Enjeli Puspita Sari Etika Putri, Sinta Fauzi, Agus Khazin Filka Maftikha Hari Setiono Hari Setiono Hari Setiono, Hari kasnowo, kasnowo Nur Ainiyah Nur Ainiyah Nur Ainiyah Nurdiana Fitri Isnaini Putri Agustina Putri Nurmala Aprilia Rani Andri Ani Rina Putri Leksono Tatas Ridho Nugroho Thifali Dhiwangkara Tri Septiana Wati