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All Journal Jurnal EK dan BI Indonesian Journal of Advanced Research (IJAR) Indonesian Journal of Accounting and Governance
Widhoyoko, Samuel Anindyo
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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INVESTIGATING CHALLENGES, OPPORTUNITIES AND SOLUTION OF ENTREPRENEURIAL EDUCATION IN SHAPING FUTURE ENTREPRENEURS Prathivi, Maria Dini Gilang; Dewobroto, Wisnu Sakti; Adi, Antonius; Windawaty, Herry; Widhoyoko, Samuel Anindyo; Agustian, Sanggup Leonard
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1830

Abstract

Entrepreneurship is one of the key pillars in achieving the success of the Sustainable Development Goals (SDGs) by alleviating poverty and bridging educational disparities. One crucial aspect in fostering entrepreneurship is the role of education. The current situation and competition require entrepreneurs who are adaptable and capable of addressing market needs, thereby creating added value. Entrepreneurship education faces several challenges, including insufficient facilities, the need to enhance educators' attitudes and competencies, and the lack of effective coordination and allocation of resources. This study aims to explore best practices in entrepreneurship education to enhance the quality of entrepreneurship graduates. The research was conducted using a qualitative approach, with data collected through Focus Group Discussions involving experts in entrepreneurship education. The findings of this study reveal challenges in entrepreneurship education, such as inadequate educational infrastructure, insufficiently competent teaching staff, and an inadequate curriculum. The proposed solutions include training programs to enhance educators' competencies, providing adequate infrastructure, and developing a curriculum that is practically oriented to meet the demands of the digital era.
THE ROLES OF FORENSIC ACCOUNTANTS IN PREVENTION AND DETECTION OF MONEY LAUNDERING IN PHOENIX ACTIVITIES Widhoyoko, Samuel Anindyo; Prayudha, Deoga; Laya, Jeannada Natasha; Immanuel, Jerremy
Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/5b51fp84

Abstract

The process of company liquidation is always full of money laundering allegations and vulnerable to fraud. This fraudulent scheme is referred to as phoenix activity. The main purpose of phoenix activity is to avoid liability and expenses, which detriments the stakeholders. This research explains the importance of the role of forensic accountants prior, during, and after bankruptcy. The methodology used in this research is literature review examining the problems through various researches and frameworks. The literature review discusses three aspects related to fraudulent bankruptcy scheme i.e. motivation, the scheme processes and litigation processes. The research concludes that the presence of forensic accountants is important in the insolvency prevention and detection, in their roles as(1) independent and hired experts; (2) professional legal assistance providers of Anti-Money Laundering (AML) and asset manager; (3) business valuation experts; (4) private investigators; and (5) surveillance body for anti-money laundering purposes.
The RELUCTANCE  OF CAPITALIZING THE BORROWING COSTS:  A RECENT STUDY OF  RESIDENCE DEVELOPMENT IN THE  PROVINCE OF JAWA BARAT Widhoyoko, Samuel Anindyo
Indonesian Journal of Accounting and Governance Vol. 1 No. 2 (2017): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ps12pw30

Abstract

The emerging trend of emerging business occurs due to the consciousness of society regarding to the long-term investment. Many property developers are currently being aware of creating new spaces for society, as well as preparing their company to face new era of the pricing competition of property. This research focuses on the decision of property developers in pricing decision in the scope of construction cost reporting in which the bank loan would likely affect the financial leverage, project acceleration, and selling price which result in volume of profit. Based on the applicable accounting standards (PSAK no.26), companies are tocapitalize all borrowing costs to the construction costs at the same time. Using quantitative method, this research attempts to find relationship between construction cost and borrowing cost towards stock market performance. In this study, EPS is assumed to be a parameter for stock performance measurement. The study suggests that construction costs does not impact on the stock performance in the market. On the other hand, borrowing costs give significant impact to EPS. This research also finds that in any level of rate, interest would be influencing the EPS.
Analysis of Factors Affecting Company Value (Case Study on Startup Companies) Dina, Ratna; Wattileo, Lidya Christine; Widhoyoko, Samuel Anindyo; Orlen, Aurellia
Indonesian Journal of Advanced Research Vol. 4 No. 11 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i11.15654

Abstract

This study aims to examine the determinants of firm value among technology-based startup companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The study employs a quantitative research design, utilizing secondary data obtained from financial statements and annual reports of ten eligible startup firms. The analysis is conducted using multiple linear regression via SPSS. The variables examined include Debt to Equity Ratio (DER), Return on Assets (ROA), Company Growth, and Company Size, with Tobin’s Q employed as a proxy for company value. The findings reveal that DER has a statistically significant positive effect on company value (p < 0.01), whereas ROA, company growth, and company size do not show significant influence. The results suggest that the capital structure, particularly debt utilization, plays a critical signaling role for investors in the startup ecosystem, while profitability and firm scale are less predictive of value at this early stage.
Co-Authors Adi, Antonius Agustian, Sanggup Leonard Dina, Ratna Herry Windawaty Immanuel, Jerremy Laya, Jeannada Natasha Orlen, Aurellia Prathivi, Maria Dini Gilang Prayudha, Deoga Wattileo, Lidya Christine Wisnu Dewobroto