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All Journal Jurnal Ekonomi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Devotion: Journal of Research and Community Service Jurnal Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Multidisciplinary Sciences and Arts Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Ilmiah Multidisiplin Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi Jurnal Serina Abdimas
Wijoyo, Amin
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Availability of Money Sebagai Pemoderasi Hubungan antara Time Availability, Motivasi Hedonis dan Utilitarianism terhadap Keputusan Pembelian Impulsif Pada E-Commerce: (Studi Kasus Mahasiswa Akuntansi di Jakarta) Leonardo, Kevin; Wijoyo, Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1513

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh time availability, motivasi hedonis, dan motivasi utilitarian terhadap perilaku pembelian impulsif pada platform e-commerce, dengan availability of money sebagai variabel moderasi. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Subjek penelitian adalah mahasiswa akuntansi di Jakarta yang aktif melakukan pembelian daring. Sebanyak 160 responden dianalisis menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menguji hubungan antar variabel. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa motivasi hedonis dan motivasi utilitarian memiliki pengaruh signifikan terhadap pembelian impulsif, sedangkan time availability tidak menunjukkan pengaruh langsung yang signifikan. Variabel availability of money terbukti mampu memoderasi hubungan antara time availability dan motivasi hedonis terhadap pembelian impulsif. Namun, variabel ini tidak berperan dalam memoderasi hubungan antara motivasi utilitarian dan pembelian impulsif. Implikasi: Temuan ini mengindikasikan bahwa dalam perilaku konsumsi impulsif berbasis e-commerce, faktor emosional dan persepsi kecukupan dana memegang peranan lebih penting dibandingkan faktor waktu. Oleh karena itu, pelaku industri dapat fokus pada strategi emosional dan akses keuangan yang fleksibel untuk mendorong keputusan pembelian spontan.
The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices Khoirunnisa, Sabrina; Wijoyo, Amin
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25486

Abstract

This study aims to examine the influence of audit committees, institutional ownership, and independent commissioners as part of good corporate governance on earnings management practices in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample consists of 57 energy companies selected through purposive sampling. Earnings management is measured using the Modified Jones Model, while the independent variables are assessed using indices and ratios. The data were analyzed using panel data multiple regression with EViews 12 software. The results indicate that the audit committee has a significant negative effect on earnings management, institutional ownership has a significant positive effect, while the independent commissioners have a negative but statistically insignificant effect. These findings underscore the need to strengthen corporate governance substantively, particularly by enhancing the active role of institutional investors and improving the independence and competence of board members.
The Impact of Inflation, Exchange Rate, Interest Rate, and Economic Growth on The Indonesia Stock Exchange Composite Index Fauzi, Abdullah; Wijoyo, Amin
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 3 (2025): International Journal of Multidisciplinary Sciences and Arts, Article July 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i3.6326

Abstract

This study aims to analyze the influence of macroeconomic variables specifically inflation, exchange rate, interest rate, and economic growth on the Composite Stock Price Index (IHSG) in Indonesia during the 2005–2023 period. Recent fluctuations in global and domestic economic conditions have raised concerns about how these key indicators affect stock market performance, prompting the need for empirical examination. The research objective is to identify which of these variables significantly affect the IHSG and to confirm whether common assumptions about their influence hold true over a longer time frame. A saturated sampling method was employed, yielding 19 annual time-series data points. The data were analyzed using multiple linear regression techniques with the assistance of EViews 12 software. The findings reveal that the exchange rate and economic growth both have a significant negative impact on IHSG, whereas the interest rate exerts a significant positive influence. In contrast, inflation does not significantly affect the index. These results suggest that investors, market analysts, and policymakers should closely monitor changes in exchange rates, interest rates, and economic growth, as these factors can meaningfully impact market dynamics. The conclusion drawn from this study confirms that not all macroeconomic variables influence IHSG as commonly assumed, and further research may be necessary to explore these relationships in different economic contexts or with higher-frequency data.
The Effect of Leverage, Profitability, Liquidity, Firm Size, and RETA on Dividend Policy Adang, Ferry; Wijoyo, Amin; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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

Abstract

The study aims to obtain empirical evidence regarding the influence of leverage, profitability, liquidity, firm size, and RETA as independent variables on dividend policy as the dependent variable. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the years 2021–2023. The sample consists of 51 companies, comprising 17 companies over a three-year study period. The model used in this study is Microsoft Excel software, processed using the E-views 10 program.
The Effects of Hedging, Leverage, Profitability, Liquidity, and Capital Intensity on Tax Aggressiveness Moderated by Company Size Wijoyo, Amin; Imanuel, Steven; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4126

Abstract

Tax aggressiveness in Indonesia’s energy sector is a critical issue as companies aim to reduce tax burdens while navigating regulatory constraints. This study examines how hedging, leverage, profitability, liquidity, and capital intensity affect tax aggressiveness, with company size as a moderating factor, in energy firms listed on the Indonesia Stock Exchange. The research analyzes 34 companies from 2021 to 2023, totaling 102 observations, using panel data regression with fixed and random effect models processed via statistical software. Findings show that leverage increases tax aggressiveness, while profitability reduces it, contrary to expectations, possibly due to tax shields and oversight. Hedging, liquidity, and capital intensity have no direct impact, likely due to low derivative use and regulatory limits. Company size strengthens the effects of leverage and capital intensity but not others. The model explains 77.2% of tax aggressiveness variance without moderation and 10.2% with it. These results highlight unique tax planning dynamics in the energy sector, offering insights for firms to balance debt and liquidity and for policymakers to target larger companies for compliance.
Pengaruh Pengungkapan Sukarela Manajemen Risiko Non Keuangan Terhadap Nilai Perusahaan pada Sektor Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Lasmana, Naomi Angie; Wijoyo, Amin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.24099

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh pengungkapan sukarela manajemen risiko keuangan dan pengungkapan sukarela manajemen risiko non keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel dipilih menggunakan metode purposive sampling dan menghasilkan 13 perusahaan pertambangan. Data diolah menggunakan perangkat lunak IBM SPSS versi 23 dengan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan risiko keuangan tidak berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan risiko non keuangan diproksikan sebagai beberapa risiko. Risiko operasional tidak berpengaruh signifikan terhadap nilai perusahaan. Risiko strategi berpengaruh signifikan terhadap nilai perusahaan. Risiko integritas berpengaruh signifikan terhadap nilai perusahaan. Risiko pemberdayaan tidak berpengaruh signifikan terhadap nilai perusahaan. Risiko pengelolaan informasi dan teknologi berpengaruh signifikan namun negatif terhadap nilai perusahaan.
The Effect of Business Risk, Company Size, Investment Decisions, Board Size, Profitability on Capital Structure in Property and Real Estate Companies for the Period 2018 - 2022 Kamaluddin, Natalia Angela; Wijoyo, Amin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (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.v4i3.400

Abstract

This study aims to determine the impact of Business Risk, Firm Size, Investment Decisions, Board Size, and Profitability on Capital Structure in property and real estate sector companies listed on the Indonesia Stock Exchange. This study used a sample of 12 companies during the period 2018 - 2022 with a total of 60 data. In this study there are research methods which include Descriptive Statistics, Classical Assumption Test, Multiple linear regression analysis, T test, F test, and Coefficient of determination. Based on the results of the research analysis, it shows that the business risk, investment decision, and profitability variables have a negative and significant effect on the capital structure. Company size variable have no significant influence on capital structure. While the board size variable has a positive and significant effect on capital structure.
Pengaruh Pengetahuan Mahasiswa Akuntansi Tentang Pajak dan Audit Terhadap Minat Berkarir di Bidang Audit Dan Pajak Wijoyo, Amin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6631

Abstract

Accounting students' knowledge about taxes and Auditing as an independent variable on interest in a career in taxation and Auditing as a dependent variable among accounting students in Jakarta. This research was conducted to evaluate accounting students' career interests in the field of tax and audit. Data taken from accounting student questionnaires. Data taken from all active accounting students at several campuses in Jakarta. The model used in this research is Microsoft Excel software and processed using the PLS program.
PELATIHAN MENGENAI ACCOUNTANTPRENEUR BAGI SISWA/I SMA KRISTEN YUSUF Wijoyo, Amin; Kurnia, Owen
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26111

Abstract

Accounting is an information system that provides stakeholder reports on the economic activities and conditions of the company. The most basic role of accounting in business is its ability to provide various information and answers related to all kinds of financial activities and all financial related data will be recorded in the system. This program contributes to providing additional knowledge about the importance of accounting in entrepreneurship. The delivery of material regarding entrepreneurial accounting was carried out face-to-face at SMA KRISTEN YUSUF. The result of this activity for students is to gain knowledge about how an accountant can become an entrepreneur. The material discussed includes various theories regarding accounting in entrepreneurship along with practice questions to make it easier for them to understand the material provided. After this training, it is hoped that students of SMA Kristen Yusuf will have more provisions in facing further education in college. Akuntansi adalah sistem informasi yang menyediakan laporan pemangku kepentingan tentang aktivitas ekonomi dan kondisi perusahaan, Peran akuntansi dalam bisnis yang paling mendasar adalah kemampuannya dalam menyediakan berbagai informasi dan jawaban yang berhubungan dengan segala macam kegiatan keuangan dan segala data terkait keuangan akan tercatat dalam sistem. Program ini berkontribusi untuk memberikan pengetahuan tambahan mengenai pentingnya akuntansi dalam kewirausahaan. Penyampaian materi mengenai wirausaha dilakukan secara tatap muka di SMA Kristen Yusuf. Hasil dari kegiatan ini bagi siswa/i yaitu mendapatkan pengetahuan mengenai bagaimana seorang akuntan dapat menjadi pengusaha. Materi yang dibahas mencakup berbagai teori mengenai mengenai akuntansi dalam kewirausahaan beserta soal-soal latihan supaya memudahkan mereka memahami materi yang diberikan. Setelah pelatihan ini diharapkan siswa/siswi SMA Kristen Yusuf mempunyai bekal yang lebih dalam menghadapi pendidikan lebih lanjut di perguruan tinggi.
PELATIHAN SIKLUS AKUNTANSI UNTUK SISWA/I SMA KRISTOFORUS I JAKARTA Wijoyo, Amin; Sari, Vinnetta Ratna; Patricia, Virginia; Lie, Irene Kim; Widjaja, Karen
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28330

Abstract

This teaching assistance or training activity has a positive aim for Santo Kristoforus 1 High School students who have limitations in understanding accounting material. In this teaching assistance, the author provides and explains an understanding of the Ledger, Trial Balance and Working Papers to students at Santo Kristoforus 1 High School to deepen their insights towards the materials. This teaching assistance or accounting material training activity is held face to face or offline for students in grades 10, 11 and 12. The UNTAR PKM team carries out this teaching activity twice a week, namely on Wednesdays for students in grades 11 and 12, as well as on Fridays for grade 10. From the training that has been carried out, it can be concluded that the students of Santo Kristoforus 1 High School have understood the material presented by the UNTAR PKM Team, as seen from the students' activeness in completing the practice questions given and the game sessions that were held. Through this training, it is hoped that it will be useful for Santo Kristoforus 1 High School students who want to continue their studies at university. Kegiatan asistensi mengajar atau pelatihan ini memiliki tujuan yang positif bagi siswa/i SMA Santo Kristoforus 1 yang memiliki keterbatasan dalam pemahaman terhadap materi akuntansi. Dalam asistensi mengajar ini, penulis memberikan dan menjelaskan mengenai pemahaman mengenai Buku Besar, Neraca Saldo, dan Kertas Kerja kepada siswa/i SMA Santo Kristoforus 1 agar memiliki wawasan yang lebih mendalam mengenai materi tersebut. Kegiatan asistensi mengajar atau pelatihan materi akuntansi ini diselenggarakan secara tatap muka atau secara offline untuk siswa/i yang berada di kelas 10, 11, dan 12. Tim PKM UNTAR melakukan kegiatan mengajar ini sebanyak dua kali dalam satu minggu, yaitu di hari Rabu bagi siswa/i kelas 11 dan 12, serta di hari Jumat untuk kelas 10. Dari pelatihan yang sudah dilaksanakan dapat disimpulkan siswa/i SMA Santo Kristoforus 1 telah memahami materi yang sudah dipaparkan oleh Tim PKM UNTAR, terlihat dari keaktifan siswa/i dalam menyelesaikan latihan soal yang diberikan dan permainan yang telah dirancang. Pelatihan ini diharapkan dapat berguna bagi siswa/i SMA Santo Kristoforus 1 yang ingin melanjutkan studi mereka di perguruan tinggi.
Co-Authors Adang, Ferry Adeline Putri Kurniawan Beatrice Tannessia Tandri Bonal, Emilie Monique Chandra, Cordelia Stella Cherry Tanichi Esperansya Desmonda Woen Fauzi, Abdullah Fauziah, Putri Natasya Goodwin, Bryan Hartono, Adrian Martinus Henny Wirianata Herdasaldy, Desy Herzani, Adinda Imanuel, Steven Jonathan, Michelle Leevia Kamaluddin, Natalia Angela Khoirunnisa, Sabrina Kurnia, Owen Lasmana, Naomi Angie Leonardo, Kevin Lestari, Meta Lie, irene kim Lioe, Nathaniel Edbert Nathania, Janice Nathaniel Edbert Lioe Nicholas Richardson Nicholas Richardson3 Patricia, Ivonne Patricia, Virginia Richard Edbert Richardson, Nicholas Sari, Vinnetta Ratna Steven Wiryajaya Sylvia T, Alvin Tanichi, Cherry Theodore widjaja, karen Wiryajaya, Steven Woen, Esperansya Desmonda