p-Index From 2020 - 2025
8.825
P-Index
This Author published in this journals
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 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 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 Journal of Ekonomics, Finance, and Management Studies Open Access DRIVERset Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Claim Missing Document
Check
Articles

NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Ivada, Elvia; Bayu Bawono, Andy Dwi
Benefit Volume 10 No 2 Desember 2006
Publisher : Universitas Muhammadiyah Surakarta

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

Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets foran organization, it is still confusing even to recognize it, according to its characteristic that it iscommonly hidden. It is not visible just like traditional assets are, and largely absent from the financialstatement. Trough the Intellectual Capital Realization Process, organizations can map and create aninventory of their IC, so they can use it as a competitive advantage that will bring wealth to theorganization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests anorganization analysis of its internal resources drives its strategic direction.
NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Ivada, Elvia; Bayu Bawono, Andy Dwi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 2 Desember 2006
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i2.1235

Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets foran organization, it is still confusing even to recognize it, according to its characteristic that it iscommonly hidden. It is not visible just like traditional assets are, and largely absent from the financialstatement. Trough the Intellectual Capital Realization Process, organizations can map and create aninventory of their IC, so they can use it as a competitive advantage that will bring wealth to theorganization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests anorganization analysis of its internal resources drives its strategic direction.
Pendampingan Penyusunan Dokumen Rencana Pembangunan Jangka Menengah Desa Indrastanti, Sri Retno; Bawono, Andy Dwi Bayu; Nursiam, Nursiam; Sari, Shinta Permata; Mukharomah, Wafiatun
WARTA WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (38.414 KB) | DOI: 10.23917/warta.v19i3.3228

Abstract

The aimed of this community service activity is to increase understanding ofthe village stakeholders, members of the BPD and community representatives in thevillage of Makamhaji, Sub District of Kartasura, District of Sukoharjo about theformulation of the Village Medium Development Planning (RPJMDesa) Document ,this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007.The methods used in these activities include training activities, discussions anddocument preparation assistance, the Village Development Plan implemented whichdirectly implemented in the Village of Makamhaji. Training was conducted over 2days at the Village Makamhaji, which was attended by 23 participants and technicalassistance activity was conducted over 2 months after the training done to provideguidance and assistance in order to improve the preparation of the document draft ofthe Village Development Plan, this assistance activities take place in two places,firstly in department of Accounting FE UMS, and Village meeting room Makamhaji.As a result of training and technical assistance of planning preparation produced thedraft of medium development plan document in Villages Makamhaji 2006 - 2012which has been prepared jointly by the trainees with reference to source documentssuch as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development PlanningConsultation document (Musrenbang ) Makamhaji Village, District KartasuraSukoharjo.
Keadilan Prosedural dalam Hubungan Antara Budgetary Goal Characteristic dan Kinerja Manajerial Pejabat Pemerintah Bawono, Andy Dwi Bayu
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2614

Abstract

-
Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Bawono, Andy Dwi Bayu; Purbasari, Happy; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3595

Abstract

-
PENGARUH DESENTRALISASI FISKAL, SISTEM PENGENDALIAN INTERNAL DAN KINERJA PEMERINTAH DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN Purbasari, Heppy; Bawono, Andy Dwi Bayu
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4884

Abstract

AbstractThis research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.Keywords: decentralisation fiscal, internal control system, local government performance, local government financial accountability.
PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING Ariani, Kurnia Rina; Bawono, Andy Dwi Bayu
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6878

Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.
Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar, Zulfikar; Mujiyati, Mujiyati; Bawono, Andy Dwi Bayu; Wahyuni, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.7031

Abstract

Penelitian ini menginvestigasi peran kebijakan loan loss provision (LLP) pembiayaan mudharabapada kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Structural Equation Modeling-Partial Least Square (SEM-PLS) digunakan untuk menguji keterkaitan loan loss provision dengankinerja keuangan pada 13 Bank Umum Syariah (BUS) selama 4,5 tahun. Analisis outer modelmenunjukkan bahwa probability of default dan loss given default merupakan faktor penentuloan loss provision. Sedangkan kinerja keuangan ditentukan oleh return on asset, nonperforming financial, net operating margin, dan biaya operasional terhadap pendapatanoperasional. Hasil penelitan ini menunjukkan bahwa loan loss provision berpengaruh langsungterhadap kinerja keuangan. Investigasi lebih lanjut menunjukkan bahwa pendapatanmudharaba berperan meningkatkan pengaruh loan loss provision terhadap kinerja keuangan(pengaruh tidak langsung).
Erratum: Kebijakan Loan Loss Provision pada Pembiayaan Mudharaba dan dampaknya pada Kinerja Keuangan Bank Umum Syariah di Indonesia Zulfikar, Zulfikar; Mujiyati, Mujiyati; Bawono, Andy Dwi Bayu; Wahyuni, Sri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9409

Abstract

Terdapat kesalahan cetak pada versi awal pada artikel https://doi.org/10.23917/reaksi.v4i1.7031.Perbaikan PDF artikel dapat diunduh di laman ini
ANALYSIS OF FISCAL CAPACITY ON HUMAN DEVELOPMENT INDEX WITH MANDATORY SPENDING ON EDUCATION AND HEALTH AS INTERVENING VARIABLE (AN EMPIRICAL STUDY ON REGENCIES/CITIES IN JAVA) Bawono, Andy Dwi Bayu; Purbasari, Heppy; Mujiyati, Mujiyati
Muhammadiyah International Journal of Economics and Business Vol. 1, No.2, 2018
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.498 KB) | DOI: 10.23917/mijeb.v1i2.9364

Abstract

Regional  autonomy  is  aimed  at  enhancing  the proximity  between  the  local  government  and  its people,  in  terms the local  government  will  identify  the  weaknesses and strengths of  its  area  from the highest to lowest  level. This  research attempts to  find  out  the influence  of  the  Fiscal  Capacity Index on the Human Development Index with mandatory spending on education and health as the intervening  variables.  The  research used   empirical  and  explanatory  research method  to  analyze the fiscal capacity  index  on the intervening  variables. This  study  involved  secondary data,  which were obtained  from  certain  agencies,  namely  the Regulation  of  Minister  of  Finance  (PMK  No.119/PMK.07/2017), the GRDP Realization  Report  of  Regencies/Cities  in  Java Fiscal Year  2016,  and the data published by the Central Bureau of Statistics of Regencies/Cities in Java in 2017. The results of  the hypothesis  analysis reveal that the  fluctuation  in  the Fiscal  Capacity  Index  in  each region is able to influence the amount of mandatory spending in education and health. Meanwhile, the Path  Analysis  test indicates  that the  Fiscal  Capacity  Index  has a  stronger influence  on  the Human   Development Index without any   intervention   from   mandatory   spending   on   education and  health.  Essentially, the Fiscal  Capacity  Index  is  the main  variable  that  affects the Human Development  Index.
Co-Authors Abdul Conteh Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Amalla, Atalia Dezy Amira Ghaida Tyarna Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Banu Witono Banu Witono, Banu Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fahri Indrajati Fauzan . Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Lintang Kurniawati M. Sholahuddin Marcelia, Rossa Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mujiyati Mustofa Mustofa Mustofa, M Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria 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 Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy 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 Sri Wahyuningsih Sujatmiko, Fajar Susanti Susanti Syabila, Puspa Intan Shal Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Widi Dian Istiningsih Winda Nur Satiti Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar