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Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure, Implementasi Pada Website, dan Respon Manajemen Perguruan Tinggi Hermawan, Sigit; Hariyanto, Wiwit; Sriyono, Sriyono; Fediyanto, Niko
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 3, No 2: October 2020
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.030227

Abstract

The purpose of this study is to describe the relationship between the resources based theory with intellectual capital disclosure (ICD), the implementation of ICD on the website and describe the response of the vice rector and heads of work units. This research method is descriptive qualitative which illustrates the application of ICD on four directorate and one study program. The conclusion of the research is the resource based theory is strongly related to ICD. Implementation of ICD on the directorate’s website has been carried out on the UMSIDA directoorate’s website. There are several items that already exist on the website and there are some that have just been implemented based on ICD. The response of all the vice rector and heads of work units supports the implementation of the ICD and that is what is needed at the UMSIDA website today. The implication of this research is that university management mus be able to develop and maintan its website to improve performance, media promotion, and image building.
Apakah Perceived Ease Of Use, Perceived Usefulness, Perceived Trust, Dan Persepsi Risiko Berpengauh Terhadap Intention To Use E-Money Dengan Pendekatan Technology Acceptance Model (TAM)? Biduri, Sarwenda; Hariyanto, Wiwit; Loekitasari, Silvy; Irma Suyani, Ade
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.425

Abstract

Abstract The purpose of this study was to determine the effect of Perceived ease of use, Perceived usefulness, Perceived trust, and Perceived risk partially on the intention to use e-money with the Technology Acceptance Model approach. This research method uses a quantitative approach. The data collection technique is a questionnaire. The samples were determined using convenience sampling. The total respondents in this study were 74 respondents. The data analysis technique used SPSS software. The results of the study prove that partially the variables Perceived ease of use, Perceived usefulness, and Perceived trust affect the intention to use e-money. Perception of risk has no effect on the intention to use e-money.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBELUM DAN SESUDAH DIBERLAKUKANNYA UU NO. 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS Apriliawati, AFitria; Hariyanto, Wiwit
Prosiding Seminar Nasional INDOCOMPAC Manajemen
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.12 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan pengungkapan Corporate Social Responsibility sebelum dan sesudah berlakunya UU Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Sampel yang digunakan dalam penelitian ini adalah 30 perusahaan manufaktur tahun 2006 dan 2008. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Sedangkan untuk pengujian data menggunakan uji normalitas untuk mengetahui data tersebut berdistribusi normal dan dilanjutkan dengan uji paired sample t-test untuk mengukur apakah terdapat perbedaan Corporate Social Responbility. Berdasarkan hasil uji Paired Sample T – test pengungkapan Corporate Social Responbility dimana Ho ditolak karena 0.00 < 0.05) sehingga menyebabkan Ha diterima maka dapat disimpulkan bahwa penelitian ini menunjukkan ada perbedaan pengungkapan Corporate Social Responbility yang signifikan antara sebelum dan sesudah UU No 40 Tahun 2007 tentang Perseroan Terbatas antara tahun 2006-2008. Kata Kunci: Corporate Social Responbility dan UU No 40 Tahun 2007 This study aims to determine whether there are differences in corporate social responsibility disclosure before and after the Regulations Number 40 of 2007 on Limited Liability Company. The sample used in this study were 30 manufacturing companies in 2006 and 2008. Selection of samples was done by using purposive sampling method in order to obtain a representative sample in accordance with the specified criteria. As for test data using normality test to determine the normal distribution of data and continued with paired samples t-test to measure whether there is a difference of Corporate Social Responsibility. Based on the test results of paired sample T - test disclosures of Corporate Social Responsibility where Ho is rejected because (0.00 < 0.05), thus causing Ha is received it can be concluded that this study showed no difference in the disclosure of Corporate Social Responsibility significant between before and after Regulations Number 40 of 2007 Limited between 2006 - 2008. Key Words: Corporate Social Responbility and Regulations Number 40 of 2007
Pelaksanaan Internal Audit Terhadap Niat Whistleblowing Dalam Rangka Mencapai Good Corporate Governance Melalui Perceived Environmental Uncertainty (Pada Perusahaan Farmasi Di Sidoarjo) Dina Dwi Oktavia Rini; Wiwit Hariyanto
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2454

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ABSTRACT  The aim of this research are (1) to analyze the role of KPU in the implementation of internal audit on private sector organization; (2) to analyze the magnitude of whistleblowing intentions after the implementation of internal audits; (3) to analyze the magnitude of whistleblowing intentions after the implementation of internal audit if influenced by the PEU, (4) to analyze whistleblowing intentions to support the achievement of good corporate governance. This study will use qualitative methods, targeting middle and lower level managers of pharmaceutical companies in Sidoarjo, including: supervisors, department heads, managers. The result of this research is whistleblowing as a manifestation of internal audit which is indirectly influenced by perceived environmental uncertainty can play a role in achieving good corporate governance. The different PEUs play a role in conducting internal audits in increasing whistleblowing intentions between the private sector (pharmaceutical companies)Keywords                   : Internal Audit, Whistleblowing, and good corporate governanceCorrespondence to       : dinador@umsida.ac.id ABSTRAK              Tujuan dari penelitian ini adalah (1) untuk menganalisis peran KPU dalam pelaksanaan audit internal pada organisasi sektor swasta; (2) untuk menganalisis besarnya niat whistleblowing setelah pelaksanaan audit internal; (3) untuk menganalisis besarnya niat whistleblowing setelah pelaksanaan audit internal jika dipengaruhi oleh PEU, (4) untuk menganalisis niat whistleblowing untuk mendukung pencapaian tata kelola perusahaan yang baik. Penelitian ini akan menggunakan metode kualitatif, menargetkan manajer level menengah dan bawah dari perusahaan farmasi di Sidoarjo, termasuk: pengawas, kepala departemen, manajer. Hasil dari penelitian ini adalah whistleblowing sebagai manifestasi audit internal yang secara tidak langsung dipengaruhi oleh ketidakpastian lingkungan yang dirasakan dapat berperan dalam mencapai tata kelola perusahaan yang baik. Berbagai PEU berperan dalam melakukan audit internal dalam meningkatkan niat whistleblowing antara sektor swasta (perusahaan farmasi)Kata kunci : Audit internal, Whistleblowing, dan tata kelola perusahaan yang baikKorespondensi : dinador@umsida.ac.id
Apakah Perceived Ease Of Use, Perceived Usefulness, Perceived Trust, Dan Persepsi Risiko Berpengauh Terhadap Intention To Use E-Money Dengan Pendekatan Technology Acceptance Model (TAM)? Sarwenda Biduri; Wiwit Hariyanto; Silvy Loekitasari; Ade Irma Suyani
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.425

Abstract

Abstract The purpose of this study was to determine the effect of Perceived ease of use, Perceived usefulness, Perceived trust, and Perceived risk partially on the intention to use e-money with the Technology Acceptance Model approach. This research method uses a quantitative approach. The data collection technique is a questionnaire. The samples were determined using convenience sampling. The total respondents in this study were 74 respondents. The data analysis technique used SPSS software. The results of the study prove that partially the variables Perceived ease of use, Perceived usefulness, and Perceived trust affect the intention to use e-money. Perception of risk has no effect on the intention to use e-money.
KUALITAS CORPORATE INTERNET REPORTING DI INDONESIA DAN MALAYSIA Sigit Hermawan; Sarwenda Biduri; Wiwit Hariyanto; Endra Wahyu Ningdiyah
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.04.10010

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Abstrak: Kualitas Corporate Internet Reporting di Indonesia dan Malaysia. Penelitian ini berusaha untuk menguraikan kualitas Corporate Internet Reporting (CIR) perusahaan Indonesia dan Malaysia. Metode yang dijadikan analisis adalah regresi logistik dengan CIR perusahaan farmasi Indonesia dan Malaysia periode 2012-2016 sebagai sampel. Penelitian ini menemukan bahwa perusahaan farmasi Indonesia lebih berkualitas dalam pelaporan CIR. Implikasi dari temuan ini adalah keharusan perusahaan farmasi di Indonesia untuk melakukan peningkatan kualitas. Peningkatan ini dapat memuaskan semua stakeholders. Sebaliknya, perusahaan farmasi di Malaysia harus berupaya untuk mengejar kualitas dan ketepatan waktu CIR.Abstract: The Quality of Corporate Internet Reporting in Indonesia and Malaysia. This research attempts to describe the quality of Corporate Internet Reporting (CIR) for Indonesian and Malaysian companies. The method used as an analysis is logistic regression with the CIR of Indonesian and Malaysian pharmaceutical companies in the period 2012-2016 as samples. This study found that Indonesian pharmaceutical companies are more qualified in CIR reporting. The implication of this finding is the necessity of pharmaceutical companies in Indonesia to make quality improvements. This increase can satisfy all stakeholders. In contrast, pharmaceutical companies in Malaysia must strive to pursue the quality and timeliness of CIR.
Makna Pemeringkatan dan Peningkatan Kinerja Perguruan Tinggi Perspektif Intellectual Capital Sigit Hermawan; Sriyono Sriyono; Wiwit Hariyanto; Niko Fediyanto
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.902 KB) | DOI: 10.24843/JIAB.2019.v14.i02.p01

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The purpose of this research is to analyze the meaning of ratings and formulate efforts to improve the performance and competitiveness of universities in the intellectual capital perspective. The interpretive qualitative research type was used. Data collection was carried out using in-depth interviews, focus group discussions, observations, and documentation. Data analysis was carried out throughout the four-stage research process involving data collection, data reduction, data display, and conclusion. The results of the study state that the meaning of ratings is related to performance, media promotion, and related to reputation or image building. Efforts to improve the performance and competitiveness of universities can be done by optimizing the role of human capital, structural capital, and relational capital both individually and integrated as intellectual capital. Another method that can be used is the comprehensive intellectual capital management or CICM method. Keywords: Ranking, performance, competitiveness, intellectual capital
THE MEANING OF QUALITY OF ACCOUNTING LEARNING IN THE PANDEMIC TIME COVID 19 (INTERPRETATIVE STUDY AT THE HEAD OF PTM ACCOUNTING STUDY PROGRAM IN INDONESIA) Sarwenda Biduri; Sigit Hermawan; Wiwit Hariyanto
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.25799

Abstract

The Covid 19 pandemic that has occurred since December 2019 until now requires all teaching and learning activities for students to be temporarily carried out online from home, this learning is very different from conventional learning that occurs on campus, lecturers and students do not face directly but are separated. by distance that allows lecturers and students to be in different places, the positive effect of this learning really helps the continuity of the learning process during a pandemic like this. Lecturers and students must take advantage of communication media and social media as data storage media that can be used to record quality learning activities. The purpose of this research is, to find out how the quality of learning in accounting lecturers during the Covid 19 pandemic, to find out how the availability of IT and E-Learning helps in the quality of learning for accounting lecturers during the Covid 19 pandemic, to find out how the accounting program stakeholder strategy is to improve the quality of learning during the covid pandemic 19.
RESPON ATAS IMPLEMENTASI INTELLECTUAL CAPITAL DISCLOSURE PADA WEBSITE DIREKTORAT UNIVERSITAS MUHAMMADIYAH SIDOARJO Sigit Hermawan; Wiwit Hariyanto; Sriyono Sriyono; Niko Fediyanto
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.6119

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Website universitas adalah jendela informasi yang menghubungkan pihakmanajemen kampus dengan stakeholders eksternal. Lembaga pemeringkatluar negeri seperti webometrics menggunakan website sebagai dasarpenilaian pemeringkatan. Sementara itu pemeringkatan sangat penting artinyabagi pihak kampus. Tujuan penelitian ini adalah pengimplementasianintellectual capital disclosure (ICD) pada website dan menguraikan responwakil rektor. Metode penelitian ini adalah kualitatif deskriptif yangmenggambarkan penerapan ICD pada empat website direktorat yang ada diUMSIDA, yakni direktorat akademik (DA), direktorat pengembangan sumberdaya manusia (DPSDM), direktorat riset pengabdian pada masyarakat(DRPM), dan direktorat kerjasama, mahasiswa, dan alumni (DKMA). Teknikpengumpulan data dengan menggunakan in depth interview,pendokumentasian, dan observasi. Analisis data dilakukan dengan selamaproses penelitian dengan tahapan data collection, data reduction, datadisplay, dan conclusion. Kesimpulan penelitian adalah implementasi ICD padawebsite direktorat telah dilakukan. Ada beberapa item yang sudah ada diwebsite tersebut dan ada beberapa yang baru diterapkan berdasarkan ICD.Respon semua wakil rektor mendukung implementasi ICD ini dan memangitulah yang dibutuhkan saat ini oleh website UMSIDA. Implikasi dari penelitianini adalah manajemen perguruan tinggi harus mampu mengembangkan danmaintanance website yang dimiliki untuk peningkatan kinerja, media promosi,dan image building.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS APLIKASI PADA BUMDES “SUMBER REJEKI” DESA DURUNG BEDUG KABUPATEN SIDOARJO sarwenda biduri; Wiwit Hariyanto; Dewi Ratiwi Meiliza
Jurnal PkM Pengabdian kepada Masyarakat Vol 4, No 6 (2021): Jurnal PkM : Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v4i6.6329

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Tujuan penelitian ini melakukan pendmpingan pelporan BUMDES Sumber Rezeki Desa Durung Bedug Kab Sidoarjo agar terciptanya transparansi dan akuntanbilitas. Metode pelaksanaan dari kegiatam PKMI ini adalah dengan menggunakan metode PALS (Participatory Action Learning System), dimana metode ini pada dasarnya adalah pelibatan mitra dalam proses pembelajaran aktif partisipasi dalam program aksi penerapan ipteks berupa pelaporan keuangan khususnya akuntansi untuk BUMDESA berbasis software, tata kelola manajemen keuangan yang baik, mem-branding produk unggulan dengan menggunakan strategi marketing terkini sehingga membentuk suatu sistem interaksi pembelajaran masyarakat secara partisipatif, baik secara personal maupun komunal. Metode yang telah kami lakukan adalah pendampingan dan sosialisasi pelaporan keuangan untuk BUMDES dengan perangkat BUMDES yang ada di Desa Durung Bedug, kami menjelaskan secara manual prosedur pencatatan transaksi akuntansi khususnya tentang BUMDES. Obyek abdimas sangat antusias dalam menerima masukan-masukan dari kegiatan ini, karena dengan adanya kegiatan ini dapat membantu mereka dalam pengelolaan keuangan BUMDES yang sebelumnya dilakukan dengan sangat sederhana, kegiatan abdimas ini juga menjadi sharing ilmu bagi pihak BUMDES khususnya pengelola BUMDES, untuk kegiatan selanjutnya, dari tim abdimas akan melakukan pengembangan dari sebelumnya, yaitu sosialisasi dan mengadakan pendampingan, pelatihan tentang pelaporan keuangan Akuntansi BUMDES secara manual maupun berbasis software.