Articles
<![CDATA[PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP PERINGKAT OBLIGASI ]]>
<![CDATA[Hidayat, Wastam Wahyu]]>
<![CDATA[ Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 3 (2018) ]]>
Publisher : <![CDATA[Economic Faculty, Attahiriyah Islamic University ]]>
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DOI: 10.36226/jrmb.v3i3.155
<![CDATA[The research aims to analyze the effect of, leverage, and Liquiditas on rating bond. Data were collected from 9 companies from non financial (bond) listed in Indonesia Stock Exchange (IDX) in 2012 to 2014. The analysis method of this research used multiple regression. The results showed that leverage had a negative and significant effect on rating bond and liquidity had a positive and significant effect on rating bon (p-value <0.05), Overall, the model's ability to explain rating bon is 23.00% Discussions and limitations are discussed in the paper. Keywords: promotion,above the line, below the line, management marketing]]>
<![CDATA[Pengaruh ukuran perusahaan, return on equity dan leverage terhadap nilai perusahaan pada perusahaan manufaktur di indonesia ]]>
<![CDATA[Hidayat, Wastam Wahyu]]>
<![CDATA[ FORUM EKONOMI Vol 21, No 1 (2019) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jfor.v21i1.5223
<![CDATA[Penelitian ini dilakukan untuk menguji pengaruh ukuran perusahaan (total aset), profitabilitas (ROE), dan leverage (DER) terhadap nilai perusahaan (PBV). Objek yang diteliti adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2012-2016. Data dikumpulkan dari sekunder dengan jumlah sampel 20 perusahaan menggunakan purposive sampling. Analisis regresi berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa variasi nilai perusahaan hanya dapat dijelaskan oleh profitabilitas, sedangkan ukuran perusahaan dan leverage tidak terbukti memiliki pengaruh signifikan terhadap nilai perusahaan. Implikasi dan saran penelitian dijelaskan dalam makalah ini]]>
<![CDATA[Pelatihan Strategi Peningkatan Pemasaran, Penjualan dan Pelaporan Akuntansi melalui Pembuatan Website di Yayasan Duta Bangsa Indonesia di Cikarang ]]>
<![CDATA[Husadha , Cahyadi]]>;
<![CDATA[Winarso , Widi]]>;
<![CDATA[Hidayat , Wastam Wahyu]]>;
<![CDATA[Widjanarko , Wirawan]]>;
<![CDATA[Suryati, Adelina]]>;
<![CDATA[Fikri , Adi Wibowo Noer]]>
<![CDATA[ Jurnal Abdimas UBJ (Pengabdian Kepada Masyarakat) Vol. 3 No. 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jabdimas.v3i1.51
<![CDATA[Duta Bangsa College of Technology was established on March 3, 2007 in accordance with the Decree of the Minister of Education and Culture Number.34/D/0/2007 concerning the establishment of STT.Duta Bangsa. STT.Duta Bangsa is located in Kp. Pulokapuk RT 01 RW 05 Mekar Mukti Village Kec. North Cikarang Kab. Bekasi. Tel/Fax number: (021) 29082747. Permit of Higher Education: Minister of Education Decree No.2740/D/T/K-IV/2010. Minister of Education Decree No.2741/D/T/K-IV/2010. Decree of Minister of National Education No.2742/D/T/K-IV/2010. The problem faced by the Indonesian ambasadors foundation is the marketing problem, where they have to compete in fighting over a limited market niche with more and more competitors. Moreover, the market share to fight over the students who are nota bene is the X generation who are literate in the world of Information Technology, which certainly requires marketing to hit their hearts. Starting from this, we from the Faculty of Economics at Bhayangkara University offered to provide training for Marketing Persons at the Duta Bangsa Foundation so that they could win a large market share of students in Bekasi, especially in the Cikarang area, in creating a web site.]]>
<![CDATA[Meningkatkan Pendapatan Industri Rumah Tangga Dengan Melakukan Diversifikasi Produk Jamur Di Kelurahan Jati Luhur Kecamatan Jati Asih Kota Bekasi ]]>
<![CDATA[Dharmanto, Agus]]>;
<![CDATA[Hidayat, Wastam Wahyu]]>;
<![CDATA[Setyawati, Novita Wahyu]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Vol 2, No 2 (2020) ]]>
Publisher : <![CDATA[Vokasi Universitas Halu Oleo ]]>
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DOI: 10.33772/jpmit.v2i2.15184
<![CDATA[Kegiatan pengabdian kepada masyarakat yang akan dilaksanakan berupa pendampingan pengembangan kewirausahaan dengan memberdayakan masyarakat yang memiliki suatu produk home industry untuk menjadikan suatu produk yang memiliki nilai lebih. Khalayak sasaran dalam kegiatan Abdi Masyarakat ini adalah Para warga setempat. Pelaksanaan pengabdian kepada masyarakat dilakukan dengan penyuluhan terlebih dahulu kemudian baru melakukan pendampingan akan praktek dari penyuluhan tersebut. Dimana tidah hanya sebatas praktek dalam pengolahan produk saja, akan tetapi juga praktek pengemasan hingga penamaan produk. Ketersediaan tenaga ahli dari para Dosen Universitas Bhayangkara, Bekasi, dan para tenaga pembantu dari Mahasiswa, peserta (masyarakat), Pejabat setempat sehingga terlaksananya kegiatan Abdi Mayarakat ini. Manfaat yang didapatkan dari kegiatan Pengabdian Kepada Masyarakat ini antara lain dapat membantu meningkatkan nilai jual produk, menambah pendapatan dan membuka lapangan kerja baru.Kata Kunci : Pendapatan dan Diversifikasi Produk]]>
<![CDATA[Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Perbankan di Indonesia ]]>
<![CDATA[Wastam Wahyu hidayat]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 6 No 1 (2021): Jurnal Online Insan Akuntan (Juni 2021) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v6i1.1542
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan dan perencanaan pajak terhadap manajemen laba. Maksudnya adalah beban pajak tangguhan bermanfaat untuk mendeteksi manajemen laba, sedangkan perencanaan pajak dapat menyatakan bahwa perencanaan pajak merupakan langkah dalam penghematan pajak dan Manajemen Laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif. Populasi dalam penelitian ini adalah perusahaan sektor Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2012-2017 Metode analisis dalam penelitian adalah dengan analisis regresi berganda dengan SPSS 21. Hasil Penelitian ini menunjukkan bahwa variable beban pajak tangguhan memiliki pengaruh positif dan signifikan terhadap manajemen laba karena Siq < 0.05) yaitu siq = 0.000, sedangkan perencanaan pajak tidak berpengaruh terhadap manajemen laba karena Siq > 0.05 yaitu Siq = 0.636. Sedangkan secara keseluruhan Variabel Beban pajak tangguhan dan Perencanaan Pajak berpengaruh terhadap manajemen Laba karena Siq < 0.005, yaitu Siq = 0.000b. Pada penelitian ini kemampuan model untuk menjelaskan manajemen laba adalah 72 %. Sedabngkan sisnya di pengaruhi oleh variable lainnya.]]>
<![CDATA[Pelatihan Strategi Peningkatan Pemasaran, Penjualan dan Pelaporan Akuntansi melalui Pembuatan Website di Yayasan Duta Bangsa Indonesia di Cikarang ]]>
<![CDATA[Cahyadi Husadha]]>;
<![CDATA[Widi Winarso]]>;
<![CDATA[Wastam Wahyu Hidayat]]>;
<![CDATA[Wirawan Widjanarko]]>;
<![CDATA[Adelina Suryati]]>;
<![CDATA[Adi Wibowo Noer Fikri]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat UBJ Vol. 3 No. 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jabdimas.v3i1.51
<![CDATA[Duta Bangsa College of Technology was established on March 3, 2007 in accordance with the Decree of the Minister of Education and Culture Number.34/D/0/2007 concerning the establishment of STT.Duta Bangsa. STT.Duta Bangsa is located in Kp. Pulokapuk RT 01 RW 05 Mekar Mukti Village Kec. North Cikarang Kab. Bekasi. Tel/Fax number: (021) 29082747. Permit of Higher Education: Minister of Education Decree No.2740/D/T/K-IV/2010. Minister of Education Decree No.2741/D/T/K-IV/2010. Decree of Minister of National Education No.2742/D/T/K-IV/2010. The problem faced by the Indonesian ambasadors foundation is the marketing problem, where they have to compete in fighting over a limited market niche with more and more competitors. Moreover, the market share to fight over the students who are nota bene is the X generation who are literate in the world of Information Technology, which certainly requires marketing to hit their hearts. Starting from this, we from the Faculty of Economics at Bhayangkara University offered to provide training for Marketing Persons at the Duta Bangsa Foundation so that they could win a large market share of students in Bekasi, especially in the Cikarang area, in creating a web site.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Leverage dan CSR terhadap Nilai Perusahaan, Studi Kasus Perusahaan Jasa di Indonesia ]]>
<![CDATA[wastam wahyu Hidayat]]>;
<![CDATA[Triana Yuniati]]>;
<![CDATA[Ery Teguh Prasetyo]]>;
<![CDATA[Cahyadi Husadha]]>
<![CDATA[ Jurnal Ilmiah Manajemen Ubhara Vol 3, No 1 (2021): Jurnal Ilmiah Manajemen Ubhara ]]>
Publisher : <![CDATA[Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jmu.v3i1.893
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, Leverage, dan Corporate Social Responsibility terhadap Nilai Perusahaan. Sampel yang digunakan adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia dengan jumlah 13 perusahaan dan tahun penelitian selama lima tahun. Analisis yang digunakan pada penelitian ini adalah Regresi berganda dengan SPSS-22. Sedangkan hasil penelitian adalah secara parsial menunjukan bahwa kepemilikan manajerial tidak berpengaruh secara signifikan terhadap nilai perusahaan. Leverage berpengaruh negative dan signifikan terhadap nilai perusahaan. Corporate Social Responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan secara simultan kepemilikan manajerial, leverage, dan corporate social responsibility terhadap nilai perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Alokasi Pajak Antar Periode dan Likuiditas Terhadap Kualitas Laba pada Perusahaan Pertambangan ]]>
<![CDATA[Wastam Wahyu Hidayat]]>
<![CDATA[ Sosio e-Kons Vol 13, No 2 (2021): Sosio e-Kons ]]>
Publisher : <![CDATA[Universitas Indraprasta PGRI ]]>
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DOI: 10.30998/sosioekons.v13i2.7649
<![CDATA[This research aims to examine the effect of tax allocation between periods, and liquidity on earnings quality by proxying Discretionary Accruals. This study uses a quantitative approach. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) during 2012 - 2017. The sampling method used was purposive sampling. Purposive sampling is a technique with certain considerations or that meets certain criteria so that the samples that can be taken in this study are 12 mining companies from a total population of 46 mining companies. Data analysis in this study used multiple linear regression analysis. In order to obtain unbiased test results, the classical assumption test is first carried out, then the model feasibility test is carried out. The results showed that partially at the 0.05 percent confidence level, the inter-period tax allocation variable partially had no effect on earnings quality with the DACC proxy because sig was greater than 0.05, i.e. 0.638. The liquidity variable partially has no significant effect on earnings quality because Sig is greater than 0.05 ie, 0.133, and Taken together, the Tax Allocation Variable between periods and Liquidity has no effect on Earnings Quality because Sig is greater than 0.05 ie, 0.319.]]>
<![CDATA[THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN CONSUMPTION COMPANIES IN INDONESIA ]]>
<![CDATA[Wastam Wahyu Hidayat]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v6i2.5240
<![CDATA[This This study aims to determine whether there is an influence of firm size, profitability, and growth on corporate social responsibility in companies listed on the Indonesia Stock Exchange in 2018-2020. Variables used in this study are firm size, profitability, and growth as independent variables and corporate social responsibility as the dependent variable. The selection of samples in this study using purposive sampling method with the criteria that have been determined obtained 35 companies for 3 years so that the total sample used is 105 data. The type of data used is secondary data obtained from annual reports and sustainability reports. This hypothesis was tested using descriptive statistical analysis, classic assumption tests, multiple regression analysis, and hypothesis testing. The results showed that Firm Size partially had a negative and significant effect on Corporate Social Responsibility while Profitability and Growth had no effect on Corporate Social Responsibility and simultaneously Firm Size, Profitability, and Growth had no effect on Corporate Social Responsibility..]]>
<![CDATA[THE EFFECT OF COMPETENCE, TRAINING, AND SUPERVISION OF ASSESOR PERFORMANCE WITH MOTIVATION AS AN INTERVENING VARIABLE AT LEMBAGA SERTIFIKASI PROFESI UNIVERSITAS BHAYANGKARA JAKARTA RAYA ]]>
<![CDATA[Wahyu Nugroho Pratomo]]>;
<![CDATA[Tri Widyastuti]]>;
<![CDATA[Wastam Wahyu Hidayat]]>
<![CDATA[ Dinasti International Journal of Digital Business Management Vol 3 No 2 (2022): Dinasti International Journal of Digital Business Management (February - March 20 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijdbm.v3i2.1154
<![CDATA[This research aims to measure the effect of competence, training and supervision on assessor performance with motivation as an intervening variable at Lembaga Sertifikasi Profesi Universitas Bhayangkara Jakarta Raya. This research is a quantitative study in which the object of the respondent is an assessor registered at Lembaga Sertifikasi Profesi Universitas Bhayangkara Jakarta Raya. The number of samples used as many as 60 respondents. The design used is hypothesis testing using the structural equation model (SEM) – Smart PLS version 3.3.3. The results of this study shows that (1) competence and supervision have a significant effect on motivation, (2) training has no effect on motivation, (3) motivation has a significant effect on assessor performance, (4) competence and supervision through motivation have an effect on assessor performance, (5) training through motivation has no effect on assessor performance.]]>
