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All Journal Journal of Consumer Sciences International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi, Perpajakan dan Auditing
Purwohedi, Unggul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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TRAINING ON THE IMPORTANCE OF DIGITAL PORTFOLIOS FOR PRIVATE CAMPUS STUDENTS Nasution, Hafifah; Wiradendi Wolor, Christian; Takidah, Erika; Hamidah, Hamidah; Saptono, Ari; Purwohedi, Unggul; Iranto, Dicky; Muhammad Zairin, Gentiga
International Journal of Engagement and Empowerment (IJE2) Vol. 3 No. 3 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i3.110

Abstract

This community service activity aims to increase the understanding of partners related to CV and increase expertise in making digital portfolios. This activity was preceded by analyzing the current situation faced by the partners. From the results of this analysis, the team concluded that a training activity related to the importance of digital portfolios for students was needed. The partners of this community service activity are students who are studying at Universiti Sabah Malaysia and Jakarta State University. This activity was done online via the Zoom application on Monday, July 10th 2023. Based on the evaluation results of this activity, students' understanding and abilities had increased about digital portfolio creation
FACTORS AFFECTING SOLVENCY IN INSURANCE COMPANIES IN INDONESIA 2015–2019 PERIOD Rahayu Ningsih, Siti; Purwohedi, Unggul; Mardi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.158 KB) | DOI: 10.55047/marginal.v1i1.5

Abstract

Firm size, investment return ratios, self-retention ratios, and underwriting results are all being examined in this research to see how they affect solvency (proxied by the Risk Based Capital ratio). In this study, 74 insurance businesses registered with the Financial Services Authority (OJK) between 2015-2019 were studied. Using the purposive sampling method, a fair sample of 40 insurance companies was drawn over the course of five years. Consequently, the total number of observations was 200. Eviews 11, a program for panel data regression analysis, is used in this research. According to the findings of this study, insurance companies' solvency is affected by the Self-Retention Ratio and Underwriting Results. While the Firm Size and Investment Return Ratio have no effect on the solvency of insurance companies.
Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars Siahaan, Ricky Humisar; Suhud, Usep; Purwohedi, Unggul
Journal of Consumer Sciences Vol. 6 No. 1 (2021): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.6.1.62-76

Abstract

This study aims to determine the effect of ethnocentrism, animosity, product country image, and brand image on the willingness to buy Chinese car products. Data were collected from Chinese car users and potential car buyers. The purposive sampling technique was chosen in this study, which resulted in 300 respondents for analysis. Data were analysed using exploratory factor analysis and structural equation modelling. The results showed that ethnocentrism had a significant positive effect on animosity and had a significant negative effect on brand image, animosity had a significant negative effect on willingness to buy, the brand image had a positive and significant effect on willingness to buy, and product country image had a significant positive effect on brand image. Meanwhile, ethnocentrism and product country image do not affect willingness to buy. This study helps to improve our understanding of consumer behaviour regarding the purchase of foreign products.
The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value Rahmah, Nafilah Alfa; Purwohedi, Unggul; Handarini, Dwi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.345

Abstract

In this article, we examine the impact of ESG disclosure on firm value, with profitability and firm size serving as moderating variables. It utilizes balanced panel data from companies consistently listed in the IDX ESG Leaders index at any point in the observation period from January 2023 to March 2024. The data is derived from ESG score announcements by the Indonesia Stock Exchange and company financial reports. Moderated regression analysis is conducted using EViews software. The study employs two proxies for the dependent variable as a robustness test. The findings demonstrate that ESG disclosure has a negative and significant effect on firm value, as measured by Tobin's Q and Price-to-Book Value (PBV). Moreover, profitability and firm size moderate this relationship by reducing its negative impact. The implications of these results show that ESG disclosure is not always received positively by the market, where this has an impact on reducing firm value. Nonetheless, this impact can be minimized by profitability and firm size, which serve as additional signals for increasing market acceptance of ESG disclosures. Further research is recommended to expand the sample and observation period, add other variables that influence firm value, analyze without data transformation, or focus research on certain sectors.
PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE Thaib I., M. Farian; Purwohedi, Unggul; Armeliza, Diah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.497

Abstract

Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
The Influence of Net Profit Margin, Dividend Payout Ratio, and Total Asset Turnover on Sharia Share Prices in Jakarta Islamic Index Mustafa, Ahmad Wildan Adiansyah; Purwohedi, Unggul; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.10

Abstract

This study was conducted to determine whether there is an effect of using the ratio of NPM, TATO, and DPR on Sharia Stock Prices in the Jakarta Islamic Index during the 2016 – 2019 period with or without the control variable of industry type. The use of this variable aims to describe the condition of the company fundamentally that can affect the price of sharia shares in JII. The type of industry used as the control variable uses the dummy variable method on sharia stock prices in the Jakarta Islamic Index (JII) for the 2016-2019 period. The research method used in this study is quantitative. The selection of research samples using the purposive sampling technique. The results of this study are the net profit margin has no effect on stock prices with or without industrial type control variables, and the dividend payout ratio has no effect on stock prices with or without industrial type control variables. total asset turnover has a positive effect on stock prices with or without industrial type control variables.
Factors Affecting Auditor's Ability to Detect Fraud Prameswari, Almira Dian Prameswari; Purwohedi, Unggul; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.06

Abstract

This study seeks to investigate the impact of auditor independence, competence, professional skepticism, and time constraints on their ability to detect fraud. This study uses primary data collected from a sample of auditors employed by the East Jakarta-based Public Accounting Firm (KAP) who have obtained permission from the Ministry of Finance and are listed on the official website of the Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. 52 respondents were selected using a convenience sampling method for this study. In this study, hypotheses were tested using multiple regression models and SPSS 25. The results indicate that: 1) Independence has a positive impact on the auditor's ability to detect fraud; 2) Competence has no impact on the auditor's ability to detect fraud; 3) Professional skepticism has a positive impact on the auditor's ability to detect fraud; and 4) Time pressure has no impact on the auditor's ability to detect fraud.
Analysis Of Audit Fee Determinants In Manufacturing Companies In Indonesia Stock Exchange Lasniroha, Magdalena; Purwohedi, Unggul; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.13

Abstract

This study's objective is to investigate and offer empirical evidence concerning the impact of the Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, and Internal Audit Function on Audit Fee. In this study, the population comprised of 153 Manufacturing Companies listed between 2017 and 2019 on the Indonesia Stock Exchange (IDX). In addition, the number of observations in this study comprised of 78 observations from 26 manufacturing companies listed on the IDX between 2017 and 2019, which were selected based on the sample selection criteria and the outcomes of theclassical assumption test. Multiple regression equations were used to examine the study's data. Audit fees were not significantly affected by independent commissioners, company risk, or the internal audit function. It is evident from these data that the auditor's determination of the magnitude of the audit fee is influenced by the firm's level of profitability and complexity; consequently, the company must consider its complexity and financial performance to ensure that the audit fees it pays are suitable
Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan Fathurohman, Muhammad; Purwohedi, Unggul; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.
Pengaruh TQM Terhadap Kinerja UMKM dengan Mediasi Keunggulan Bersaing Rahmawati, Desy; Purwohedi, Unggul; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.02

Abstract

Penelitian ini memiliki tujuan untuk menguji dan menganalisis pengaruh Total Quality Management (TQM) terhadap kinerja UMKM, menguji dan menganalisis pengaruh TQM terhadap keunggulan bersaing, menguji dan menganalisis pengaruh keunggulan bersaing terhadap kinerja UMKM, serta menguji dan menganalisis pengaruh TQM terhadap kinerja UMKM dengan mediasi keunggulan bersaing. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel non-probability sampling berupa purposive sampling. Data primer penelitian melalui pengumpulan kuesioner yang diperoleh dari total sampel sebanyak 70 Pemilik UMKM di Kecamatan Pademangan, Jakarta Utara. Penelitian menggunakan teknik analisis data berupa analisis statistik deskriptif dan analisis statistik inferensial melalui PLS-SEM pada SmartPLS 3.0. Hasil penelitian menyimpulkan bahwa (1) TQM secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; (2) TQM secara signifikan memiliki pengaruh positif terhadap keunggulan bersaing; (3) Keunggulan bersaing secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; serta (4) Keunggulan bersaing memediasi hubungan TQM terhadap kinerja UMKM secara signifikan memiliki pengaruh positif. Penelitian ini memberikan kontribusi terhadap hasil temuan yang didapatkan untuk penelitian yang sejalan dan memberikan kontribusi terhadap Resource Based View Theory dan Dynamic Theory of Strategy. Selain itu, penelitian ini memberikan implikasi terhadap Pelaku UMKM untuk bisa menerapkan sistem TQM dalam usaha agar mampu bersaing secara kompetitif yang dapat meningkatkan kinerja usaha.
Co-Authors Annisa, Diana Ari Saptono, Ari Armeliza, Diah ATI SUMIATI, ATI Darmawan, Aulia Desy Rahmawati, Desy Dicky Iranto Dwi Handarini, Dwi Erika Takidah Fathurohman, Muhammad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui Lasniroha, Magdalena Mardi Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Nasution, Hafifah Prameswari, Almira Dian Prameswari Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan, Rd. Tuty Respati, Dwi Kismayanti Rida Prihatni Savitri, Rachmalia Jeany Siahaan, Ricky Humisar Thaib I., M. Farian Tri Hesti Utaminingtyas, Tri Hesti Usep Suhud Wiradendi Wolor, Christian Zakaria, Adam