Sigit Hermawan

Universitas Muhammadiyah Sidoarjo | UMSIDA · Department of Accounting

Green economy issues can occur both in the external and internal environment of business entities in terms of intellectual capital activities, social responsibility, and competitive advantage. This study aims to examine the relationship between intellectual capital, corporate social responsibility, firm performance, and competitive advantage throug...

Sidoarjo Regency, as the second largest APBD recipient in East Java, still has SiLPA realization was effective less and efficient less due to the budget not being fully absorbed. The purpose of this study was to determine the effect of leadership style, HR quality, and commitment with locus of control moderation on managerial performance in budgeti...

There are two problems with partners, they do not yet have a teaching factory program that must exist in vocational schools or Vocational High Schools and networks with the Business World and the Industrial World (DUDI), which are still limited. Solution from the community services team namely training and assistance for establishing a teaching fac...

The success story of a PIA entrepreneur in Kejapanan Village, Gempol District, Pasuruan Regency. And became famous until he became one of the Pasuruan Icons. PIA Cake Entrepreneur RB Warurejo Gang Nangka, Kejapanan has been established for 11 years. The price of PIA RB being sold consists of several types of variants as follows: 1) PIA RB cakes wit...

Purpose: The purpose of this study is to explore the role of intellectual capital in developing innovation and performance of accounting study programs in Indonesia Methodology/approach: This type of research is qualitatively interpretive. Because the researcher understands the meaning contained in the interpretation of key informants. Findings: Hu...

This study underscores the imperative for continuous teacher development by elucidating an innovative community engagement endeavor aimed at augmenting the proficiency of accounting educators within the Sidoarjo Regency's Subject Teachers Forum (Musyawarah Guru Mata Pelajaran – MGMP). Employing a triad of methodologies encompassing awareness campai...

This scientific article focuses on the post-COVID-19 priority of UMSIDA Community Partnership for PIA Cake Entrepreneurs in the Warurejo Gang Nangka area. The study aims to provide MSME strategy assistance in the digital era by offering training in production management, financial management, and marketing management. The methods involved conventio...

Fraud Prevention in Village Government through Individual Morality Purpose: The aims to determine impact of village apparatus competence, whistleblowing, internal control, financial reporting observance in preventing fraud with individual morality as moderating variable. Method: Quantitative approach was employed by distributing questionnaires t...

Praise be to God Almighty, so that the Research Book with the title "Intellectual Capital, Innovation and Curriculum of the Accounting Study Program in the Era of the Industrial Revolution 4.0" can be published. This book is a research book with the title "Challenges and Threats of the Industrial Revolution 4.0 on Accounting and the Contribution of...

Purpose: This study was conducted with the aim of testing the Effect of Corporate Social Responsibility (CSR) on Firm Value with Profitability as a Moderating Variable. Theoretical framework: Pharmaceutical companies are very closely related to the environment around the company. In the operational activities of companies that process 9 types of ch...

Lazismu sebagai entitas sosial dan keagamaan haruslah terus berbenah menjadi gerakan filantropi modern yang harus mampu melaporkan kegiatannya baik dalam dimensi habluminnanas dan habluminallah. Lazismu juga harus terus meningkatkan kinerja organisasi dalam rangka menjadi sustainability. Oleh karena itu tujuan penelitian ini adalah untuk merumuskan...

This study aims to determine the effect of competence, work experience, and integrity on auditor performance with professionalism as an intervening variable. This study uses a quantitative approach. The sample in this study was 44 with purposive sampling technique. The population of this research are auditors who work in Public Accounting Firms in...

The impact of the Coronavirus disease 2019 (COVID-19) pandemic varies as each country has a different capacity to stop the virus transmission and apply social distancing. A densely populated country, such as Indonesia, tends to face challenges in implementing social distancing due to population characteristics. The Indonesian government focuses on...

The increasing popularity of Islamic banks with the opening of various Islamic banks, both independent and as one of the long-established subsidiaries of conventional banks, seems to show that the banking industry, which applies Sharia principles in every business step, promises profitable business expansion opportunities. The purpose of this study...

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs...

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of bank...

This study aims to analyze the effect of the variable budget pressure, auditor independence, and professional care due on the audit quality variable moderated by the auditor's experience variable with the help of the SPSS application program. Data was collected through a questionnaire method with 43 respondents using convenience sampling technique...

This study was conducted to seek the consistency of the results of previous studies on the influence of Intellectual Capital, with the mediation of financial performance, on the value of banking firms. The quantitative research method used the PLS-SEM analysis technique by using the Smart PLS 3 application. The research subjects were 45 banks liste...

Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar Akuntansi Tujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi. Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan u...

This study aims to determine whether the retaliation variable can moderate the personal cost, professional commitment, and ethical environment variables in the interest of the Civil Service Inspectorate of Sidoarjo Regency in whistleblowing. This study uses primary data while samples are taken by random sampling by distributing questionnaires throu...

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 lect...

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the acco...

This study aims to determine the direct and indirect effects of the Technology Acceptance Model (TAM) mediated by the use of the e-filing system on taxpayer compliance. This research was conducted at KPP Pratama Sidoarjo Barat. Data collection was obtained through a questionnaire using accidental sampling technique. The sample in this study amounte...

Pandemic COVID-19 has taken place throughout the world and has changed the whole structure of life including the fields of business education and accounting. This study was designed to analyze various factors that cause accounting understanding in the pandemic COVID-19. Some of these factors are emotional intelligence, availability of technological...

This study aims to analyze the influence of the availability of information technology facilities, experience, and attitudes of accounting students in using computers to computer self-efficacy (CSE). The analytical tool used is lists the questionnaire lists the SPSS 16.0, data collection in the form of test validity and reliability testing. The hyp...

p class="bdabstract">This study deals with local original income as a determinant of district/city finances in the Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo dan Lamongan) period 2014–2018 and know the responses of the Stakeholders. The research method used is the mix method research. The hypothesis in this study is to ex...

Tujuan penelitian ini adalah menguraikan keterkaitan resources-based theory dengan intellectual capital disclosure (ICD), pengimplementasian ICD pada website dan menguraikan respon wakil rektor dan kepala unit terkait. Metode penelitian ini adalah kualitatif deskriptif yang menggambarkan penerapan ICD pada empat website direktorat dan satu program...

The partner in PKM is An-Nur Islamic Boarding School located at Jl. H. Ahmad Dahlan No. 1 RT 03RW 01, Penatarsewu Village, Tanggulangin District, Sidoarjo Regency. An-Nur Islamic BoardingSchool was established in 2013 at the junior high school level. In 2020, students studying at thisIslamic boarding school numbered 122. Each student is charged a m...

Tujuan pengabdian pada masyarakat ini adalah untuk meningkatkan pengetahuan dan ketrampilan UMKM kuliner melalui pelatihan akuntansi, branding, dan halal food. Metode pelaksanaan menggunakan sosialisasi, pelatihan atau workshop, dan pendampingan pada UMKM kuliner di Perum MCA Desa Boro Tanggulangin Sidoarjo. Hasil yang diperoleh adalah bahwa UMKM k...

This research aims to verify and provide empirical evidences about: The effect of Auditor Switching, Going Concern Opinion, Profit or Loss of current year and Company Size to the Audit Report Lag at companies LQ-45 that are listed on Indonesian Stock Exchange during the period 2011-2015.The population of this research are the LQ-45 companies listed...

Buku ini terbagi dalam tiga bagian utama, yakni pengukuran kinerja keuangan, pengaruh IC terhadap kinerja keuangan, dan makna kinerja keuangan berbasis IC (VAIC) untuk pengelolaan, penyusunan strategi, dan pengembangan perusahaan farmasi Indonesia. Pengukuran kinerja keuangan yang dimaksud adalah kinerja keuangan yang diukur dengan cash ratio, acid...

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 pengimplementasianintellec...

This study was conducted to analyze and examine the influence of intellectual intelligence, emotional intelligence, and learning behavior toward the preoccupation of basic accounting with self-confidence as a moderating variable. This research was conducted by using student force of accounting class of year 2014. This research uses descriptive quan...

This study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014-2017 are chosen for sample. Independent variable used are the intellectual...

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 doc...

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 research is aimed to examine empirically the effect of managerial ownership, and environmental performance on corporate environmental disclosure, and financial performance. The research used an independent variable of managerial ownership, and environmental performance. The dependent variable is corporate environmental disclosure, and financia...

This study aims to analyze the effects of Intellectual Capital to Financial Performances of Pharmaceutical Company. Independent variable in this study is Intellectual Capital . Intellectual Capital which consist of Human Capital (HC), Structural Capital (SC), and the Capital Employed which uses a method Value Added Intellectual Coefficients (VAICTM...

Dibanyak penelitian, konstibusi pelaku usaha mikro kecil dan menengah (UMKM) terhadap perekonomian memang telah terbukti, namun disisi lain pelaku skala ini juga masih banyak menghadapi masalah, salah satunya adalah dalam mengelola keuangan, terutama dalam penggunaan pengetahuan akuntansi dalam penyusunan laporan keuangan. Persepsi pengelola diduga...

In many studied, the contribution of micro small and medium enterprises (UMKM) to economi has been proven, but on the other hand the perpetrators of this scale are still facing many problems, one of them is in managing finance, especially in the use of accounting knoeledge in the preparation of financial statements. The perception of managers is st...

The objectives of the study are: (1) to identify the capital resources obtained by the shoes small businesses that get KPKM and those that do not in order to increase the competitive ability to cope with the Chinese products rush; (2) to compare the capital resources between the shoes small businesses that get KPKM and those that do not to cope wit...

This research aims to prove the effect of moral reasoning andethical sensitivity on accounting students’ ethical behavior on the basis of motivation as moderating variables. Respondents on this research were accounting students of Universitas Muhammadiyah Sidoarjo. The data was collected by using questionnaire method.131 questionnaires were distrib...

The purpose of this research is to know how big the role of ISO 9001:2000 to a company that has been applied using cost-based approach to six sigma quality. ISO 9001:2000 is a standard on quality management. With the implementation of ISO 9001:2000 is to determine its effect on fee levels of quality. Where quality costs are the costs accrued or inc...

This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in thi...

The purpose of this study is to show the application of Islamic economic in the reality of cultural society in their daily economic activities, in general cultural society have an unique system to organize their live, based on local wisdom that uphelds by the society through the generation. This article will explain that local wisdom is part of al-...

The purpose of this study is to test the love of money as an intervening variable for the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on the ethical perceptions of accounting students. This study also tested partially and simultaneously the influence of intellectual intelligence, emotional intelligence...

This study is aimed to analyze the meaning of Intellectual Capital (IC) reviewed from the Role Theory and the Resources Based Theory. This is a qualitative study with interpretive paradigm. The data collection was conducted by in depth interview, Focus Group Discussion (FGD), and documentation. The data validity was tested using credibility, transf...

The objectives of the study are: (1) to identify the capital resources obtained by the shoes small businesses that get KPKM and those that do not in order to increase the competitive ability to cope with the Chinese products rush; (2) to compare the capital resources between the shoes small businesses that get KPKM and those that do not to cope wit...

The purpose of this study was to test and prove the influence machiavellian nature, moral development, and locus of control on the dysfunctional audit behavior both partially and simultaneously. This research is quantitative research with hypothesis testing. The samples are 48 students of PPAk University "X" Surabaya and STIE "Y" Surabaya. The anal...

p>Tujuan penelitian ini adalah untuk menganalisis kesiapan dan pelaksanaan perkuliahan akuntansi berbasis konvergensi IFRS pada program studi Akuntansi Universitas “X” Sidoarjo dan STIE “Y” di Surabaya. Jenis dan paradigma penelitian adalah kualitatif dengan paradigma interpretif. Teknik pengumpulan data dengan cara wawancara, observasi, dan dokume...

This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many as 76 companies with research period is 2010-2013. Independent variables used are the intellect...

The purpose of this study is to analyze the suitability between reporting information ZIS (Alms, infaq and sadaqah) institutions revealed OPZIS with the concept of Shariah Enterprise Theory. This study uses the method of documentation and interviews to management ZIS (Alms, infaq and sadaqah) is done based on those in item concept Shariah Enterpris...

Abstrak: Integrasi Intellectual Capital dan Knowledge Management serta Dampaknya pada Kinerja Bisnis Perusahaan Farmasi. Tujuan penelitian ini adalah menguji pengaruh integrasi Intellectual Capital (IC) dan Knowledge Management (KM) terhadap kinerja bisnis perusahaan farmasi di Jawa Timur. Penelitian ini termasuk explanatory research dengan menggun...

Dirty Practice of Pharmaceutical Industry in The Frame of Intellectual Capital and Teleology Theory. The aim of study is to explore ‘dirty’ business practice of pharmaceutical industry in Indonesia. The result shows that there were bad practices there, ranging from nonconforming raw material selection, illegal medicine ingredient, keeping of reject...

ABSTRAK The study is aimed at: (1) to know the private universities financial statement models in Sidoarjo; (2) to explain the accountability aspect of the private universities financial statement models in Sidoarjo; and (3) to identify an ideal financial statement for private universities to support the public accountability of financial managemen...