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All Journal Jurnal Ekonomi Modernisasi Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi Politala Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Widijaya, Widijaya
Universitas Internasional Batam
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Prediksi Komitmen Organisasi Berdasarkan Faktor Karakteristik Pegawai, Faktor Psikologis, Dan Faktor Retensi Pada Aparatur Sipil Negara Di Provinsi Kepulauan Riau Widijaya, Widijaya
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.103 KB)

Abstract

Law of Republic Indonesia number 5 of 2014 on the civil state personnel was a government reform in realizing high quality of human resources. Organizational commitment reflects the attitude of empathy towards the organization and the willingness to participate with the organization in the long run. The sample of this research is civil state personnel from government cities/regencies department in Riau Archipelago. Total of 500 questionnaires were distributed but only 457 being collected. This research used multiple regressions in analysis data with IBM SPSS Statistics 22. This research focused on examining the effect of characteristic factors, psychological factors, and retention factors on organizational commitment.The result of this research showed that psychological capital, perceived organizational support, job satisfaction, job characteristics, and work/life policies have a significant positive influence towards organizational commitment. Age, marital status, tenure, education level, job scope, compensation, training and development opportunities, supervisor support, and career opportunities show no significant influence towards organizational commitment.
The Impact of Corporate Governance on Intellectual Capitals Efficiency in Indonesia Widijaya, Widijaya; Angelica, Angelica
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2899

Abstract

The purpose of this study is to evaluate the impact of corporate governance (board size, board independence, audit committee financial expertise, audit committee independence, and audit committee size) on intellectual capital (IC) in companies listed on the Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance and intellectual capital is panel data regression by using secondary data from the 2016-2020 financial report. The number of samples are 429 companies with 2.145 observations that meet the conditions and criteria. This research shows that board independence has a significant positive effect on intellectual capital, meanwhile, board size, audit committee financial expertise, audit committee independence, and audit committee size do not affect intellectual capital. The control variable in this research shows that firm size has a significant positive effect on intellectual capital, meanwhile, leverage and return on investment do not affect intellectual capital.
Pengaruh mekanisme tata kelola perusahaan terhadap konservatisme akuntansi pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia Widijaya, Widijaya; Fiorentini, Fina
INOVASI Vol 17, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.948 KB) | DOI: 10.29264/jinv.v17i4.10057

Abstract

This research objective is to investigate the effect of corporate governance mechanisms (managerial ownership, board size, board independence and auditor type) on accounting conservatism of all companies that are listed in Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance mechanisms and accounting conservatism is panel data regression by using secondary data from 2016 – 2020 financial report. The amount of samples are 464 companies with 2.320 observations which meet the conditions and criteria. This research shows that managerial ownership has a significant negative effect on conservatism, meanwhile board size, board independence and auditor type have no effect on conservatism. Control variables in this research prove that firm size and sales growth are negatively related to conservatism, while profitability and leverage are positively related to accounting conservatism.
Perancangan Company Profile Dan Marketing Tools Sebagai Alat Perluasan Pemasaran Di Toko Yummybowl Widijaya Widijaya; Jolin Floren Elvinis; Alvina Alvina; Aviany Santi; Versia Silvana
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.5880

Abstract

Target mitra dari kegiatan program pengabdian kepada masyarakat (SePORA) ini adalah restoran YummyBowl. Company profile dan marketing tools merupakan luaran dari kegiatan ini, luaran-luaran tersebut akan dirancang ke dalam bentuk PDF dan digabungkan ke dalam Linktree. Company profile dan marketing tools yang diserahkan kepada mitra YummyBowl diharapkan dapat memberikan manfaat dan dapat dijadikan sebagai sarana untuk mendukung mitra YummyBowl dalam memperluas segmentasi pasar di Kota Batam. Company profile yang disusun mencakup detail mitra, informasi pendukung mitra serta pencapaian mitra, sedangkan marketing tools mitra dibentuk dalam katalog digital dan Linktree, PowerPoint dan Canva merupakan perangkat lunak pendukung yang digunakan dalam proses perancangan company profile dan marketing tools.
Prediksi Komitmen Organisasi Berdasarkan Faktor Karakteristik Pegawai, Faktor Psikologis, Dan Faktor Retensi Pada Aparatur Sipil Negara Di Provinsi Kepulauan Riau Widijaya Widijaya
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

Law of Republic Indonesia number 5 of 2014 on the civil state personnel was a government reform in realizing high quality of human resources. Organizational commitment reflects the attitude of empathy towards the organization and the willingness to participate with the organization in the long run. The sample of this research is civil state personnel from government cities/regencies department in Riau Archipelago. Total of 500 questionnaires were distributed but only 457 being collected. This research used multiple regressions in analysis data with IBM SPSS Statistics 22. This research focused on examining the effect of characteristic factors, psychological factors, and retention factors on organizational commitment.The result of this research showed that psychological capital, perceived organizational support, job satisfaction, job characteristics, and work/life policies have a significant positive influence towards organizational commitment. Age, marital status, tenure, education level, job scope, compensation, training and development opportunities, supervisor support, and career opportunities show no significant influence towards organizational commitment.
Tata kelola perusahaan dan pengaruhnya terhadap struktur modal Widijaya Widijaya; Peny Peny
Jurnal Ekonomi Modernisasi Vol. 16 No. 3 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.273 KB) | DOI: 10.21067/jem.v16i3.5060

Abstract

This research aims to determine the impact of board composition, ownership structure, and firm characteristics on the capital structure of non-financial companies listed on the Indonesia Stock Exchange. Board independence, Board size, audit committee, director tenure, ownership concentration, family ownership, and director ownership are used as independent variables in this study. Firm size, firm age, firm performance, firm risk, and agency costs are the control variables. Data were collected using the purposive sampling method with a total of 1,695 observational data that met the criteria for 5 years. The Panel regression method is used to analyze the impact of each independent variable on the dependent variable. The fixed-effects model is found to be the best regression model in this research. This study found that board size, director tenure, and family ownership had a significant negative impact on capital structure, while board independence, audit committee, ownership concentration, and director ownership did not impact significantly on capital structure. A larger board size forms strong corporate governance which leads to less risky capital structure decisions. Longer director tenure improves the decision quality of a capital structure, and family ownership helps to maintain firm value by ensuring capital structure decisions made are the best for the company. Ownership factors are encouraged in future studies such as foreign ownership, government ownership, and institutional ownership in examining the impact on capital structure.
Pemahaman Mengenai Tindak Bullying And Hate Speech Dikalangan Pemuda Indonesia Widijaya Widijaya; Aulia Putri; Dinda Lucida Siswan; Muhammad Adzel Alvian; Nurun Nada; Siti Hasya Lisvyanti
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7019

Abstract

Fenomena tindak bullying sudah menjadi masalah universal. Dampak bullying seringkali tidak dapat disadari oleh korban, pelaku, ataupun orang-orang di sekitarnya. Bullying bersifat psikologis dan emosional, efek dari perbuatan itu tidak bisa langsung terlihat, dan prosesnya memakan waktu lama. Kurangnya pemahaman terhadap dampak dan akibat, khususnya peserta didik yang belum memahami tindak bullying dan hate speech. Undang-Undang Perlindungan Anak merupakan hak anak korban bullying untuk menuntut ganti rugi materil/immateriil terhadap pelaku tindak bullying. Tim pengabdian masyarakat Fakultas Hukum Universitas Internasional Batam melakukan penyuluhan edukasi kepada peserta didik SMK yang tergolong remaja khususnya di SMK Sultan Agung Batam tentang pemahaman terhadap bullying dan hate speech mengenai dampak pencegahan. Kegiatan ini bertujuan untuk memenuhi tugas mata kuliah Kewarganegaraan. Metode pelaksanaan kegiatan sosialisasi ini dilakukan dalam beberapa tahapan, mulai dari tahap persiapan, tahap perancangan, tahap pelaksanaan, tahap penerapan, hingga tahap penilaian dan pelaporan hasil. Rekomendasi kegiatan PKM berikutnya adalah melakukan pengajaran dan seminar untuk masyarakat terutama anak bangsa sejak dini mengenai pengunaan internet.
Sosialisasi Internet Sehat Dan Aman Di Smp Kristen Immanuel Batam Dalam Rangka Implementasi Mata Kuliah Kewarganegaraan Widijaya Widijaya; Anita Anita; Muhammad Zidane Khairi; Debora Ratna Cempaka; Dinda Nur Aini; Jeslin Jeslin; Finia Novarisy Zultia; Delny Delny
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7025

Abstract

Internet Sehat dan Aman (INSAN) merupakan suatu program dari pemerintah Indonesia yang direncanakan oleh Kementerian Komunikasi dan Informatika Indonesia (Kemkominfo) dengan tujuan untuk mensosialisasikan penggunaan internet secara sehat dan aman dengan melibatkan seluruh komponen masyarakat. Implementasi Sosialisasi Internet Sehat dan Aman dalam Mata Kuliah Kewarganegaraan dilaksanakan di SMP Kristen Immanuel Batam. Sosialisasi ini bertujuan untuk memberikan dan meningkatkan pemahaman mengenai penggunaan internet dengan baik dan benar kepada para siswa di SMP Kristen Immanuel Batam. Kegiatan sosialisasi dilakukan dalam bentuk ceramah, diskusi, dan kuis berhadiah terkait materi yang telah disampaikan. Hasilnya adalah para siswa SMP Kristen Immanuel memperoleh informasi mengenai internet yang sehat dan aman dan mulai bijak dalam menggunakan internet.
Perancangan Dan Pelaksanaan Proyek Integritas Dan Gerakan Anti Korupsi Di Sekolah Menengah Atas Swasta Maha Bodhi Karimun Anita Anita; Widijaya Widijaya; Jesslyn Jesslyn; Mavrict Josephino; Salinda Salinda; Sellya Chandra; Stella Novianti; Winny Winny
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7001

Abstract

Indonesia adalah salah satu negara terkorup di Asia. Kini, kata “Korupsi” sudah tidak asing lagi di lingkungan masyarakat. Terjadinya korupsi dikarenakan masyarakat menghadapi masalah ekonomi yang disebabkan oleh tingginya kebutuhan hidup dan pendapatan yang semakin berkurang. Korupsi dapat disebabkan dari faktor internal dan eksternal. Berdasarkan data Komisi Pemberantasan Korupsi, tingkat korupsi lebih tinggi pada pendidikan tingkat tinggi. Peserta didik yang duduk di bangku SMA merupakan generasi muda yang akan terus mengabdi sebagai pemimpin negara Indonesia kedepan. Oleh karena itu, perlu dilakukan pendidikan anti korupsi kepada generasi muda dengan tujuan menanamkan sikap integritas dalam diri. Penelitian ini bertujuan untuk menganalisis perbedaan tingkat pemahaman peserta didik SMAS Maha Bodhi Karimun sebelum dan sesudah implementasi. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dokumentasi, dan kuesioner. Implementasi penyuluhan dilakukan secara online dan offline. Implementasi secara online melakukan webinar dengan aplikasi Zoom Meeting terdiri dari sesi presentasi PowerPoint, video edukasi, diskusi, serta kuis. Sedangkan implementasi secara offline melakukan kampanye di sekolah SMAS Maha Bodhi Karimun berawal dari sesi pemberian modul dan video animasi. Selanjutnya, memasuki sesi diskusi dan permainan yang dilakukan secara berkelompok. Luaran kegiatan yang diberikan, yaitu video edukasi, modul pembelajaran, PowerPoint, piagam, hadiah kepada pemenang, publikasi media massa di website Warta Kepri, publikasi poster di Instagram dan publikasi artikel tentang “Integritas dan Gerakan Anti Korupsi” di laman National Conference for Community Service Project (NaCosPRO). Hasil implementasi menunjukkan peningkatan pemahaman peserta didik sebelum dan sesudah dilakukan implementasi. Peningkatan pemahaman menjadi solusi pemutus rantai korupsi sejak dini dengan menanamkan pola pikir anti korupsi dan sikap integritas.
KARAKTERISTIK DEWAN DIREKSI, KOMITE AUDIT, DAN KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Widijaya Widijaya; Riskiyanto Riskiyanto
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 8, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v8i2.1219

Abstract

ABSTRAKPada era bisnis yang semakin kompetitif, perusahaan diharuskan memiliki kinerja perusahaan yang cukup baik untuk bertahan di era ini. Kinerja perusahaan dapat ditingkatkan dengan menerapkan tata kelola perusahaan yang baik (good corporate governance), terdapat beberapa faktor yang mempengaruhi good corporate governance dari suatu perusahaan yakni karakteristik komite audit, karakteristik dari dewan direksi, serta struktur kepemilikan dalam perusahaan sehingga tujuan dari riset ini untuk mempelajari perkembangan dari kinerja perusahaan dari penerapan tata kelola perusahaan yang baik (good corporate governance). Good corporate governance melibatkan penerapan komponen penting seperti karakteristik dari komite audit, karakteristik dari dewan direksi serta struktur kepemilikan di perusahaan. penelitian ini berfokus pada perusahaan yang tercatat di Bursa Efek Indonesia dari tahun 2017 hingga tahun 2021. Purposive sampling digunakan dalam penelitian ini untuk menyeleksi data, hasilnya sebanyak 1.769 data yang memenuhi semua kriteria. Riset ini menyimpulkan bahwa pengaruh negatif yang signifikan ukuran dewan direksi terhadap kinerja perusahaan, selain itu ditemukan bahwa kepemilikan komite audit, ukuran dari komite audit, independensi komite audit, latar belakang komite audit, independensi dewan direksi, kepemilikan manajerial, konsentrasi kepemilikan saham, kepemilikan keluarga, dan kepemilikan saham oleh manajerial tidak ditemukan pengaruh signifikan terhadap kinerja perusahaan. Riset ini adalah riset perdana yang menyelidiki pengaruh antara kepemilikan komite audit dan kinerja perusahaan.Kata Kunci: Dewan Direksi; Kepemilikan; Kinerja Perusahaan; Komite Audit; Tata Kelola PerusahaanABSTRACTNowadays businesses environment become more and more competitive companies are required to have excellent firm’s performance to survive, to increase firm’s performance companies ought to apply good corporate governance there are several factors affect good corporate governance such as the qualities of the audit committee, the board, and the ownership structure so the major objective of this study is to assess how applying excellent corporate governance has affected a firm's performance. This study's focus is on companies that will be listed on the Indonesian Stock Exchange between 2017 and 2021. Purposive sampling was utilized in this study to filter the sample data, resulting in a total of 1,769 sample data that satisfied all criteria. The outcome demonstrates that elements like audit committee size, independence, and expertise, as well as audit committee stock ownership, audit committee meeting frequency, board independence, board meeting frequency, ownership concentration, family ownership, and managerial ownership don’t have a significant impact on a company's performance. This study discovered a board size has a significant negative impact on firm performance. This study is the first to investigate the connection between the firm performance and the stock that the audit committee owns.Keywords: Board; Ownership; Firm’s Performance; Audit Committee; Good Corporate Governance
Co-Authors Alvina Alvina Angelica, Angelica Anita Anita Ariyanto Richard Pratama Aulia Putri Aviany Santi Carina Serly Saputri Debora Ratna Cempaka Delny Delny Dinda Lucida Siswan Dinda Nur Aini Elita Elita Felix Felix Fetru Gemah Putra Fidella Dita Maridza Fina Fiorentini Finia Novarisy Zultia Fiorentini, Fina Gheraldine Dinanti Hadianto Hadianto Heni Rachmawati I Putu Fredika Putra Inov Santoso Jeslin Jeslin Jesslyn Jesslyn Joelyn Veronica Jolin Floren Elvinis Juliawati, Juliawati Kristina Kristina Kristina Kristina Lina Lina Mavrict Josephino Melissa Melissa Monica Nanda Muhammad Adzel Alvian Muhammad Zidane Khairi Naufal Aldi Nova Nikein Tri Andjani Nindi Suci Rahmadani Novia Cristina Nurun Nada Peny Peny Putra, Darma Pratama Rifki Aryo Salgi Mulya Riskiyanto Riskiyanto Rizska Dwi Kartika Romitha, Sriyana Rusdi Noverianto Salinda Salinda Sellya Chandra Siti Hasya Lisvyanti Sriyana Romitha Stella Novianti Tifanny Jubilim Versia Silvana Vivian Vivian Waode Sumartini Wina Meida Sinaga Winny Winny Wiwy Riana