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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Jurnal Ilmiah Ekonomi Islam Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) Jurnal Independent Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JUEBIR: Journal of Economics and Business Research Ecoducation JIFA (Journal of Islamic Finance and Accounting) BISNIS : Jurnal Bisnis dan Manajemen Islam
Wahyu Pramesti
Universitas Islam Negeri Raden Mas Said Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Perlindungan Hukum Bagi Para Pihak Atas Terjadinya Wanprestasi Dalam Transaksi Jual Beli Tanah Mukiri, Steven; Handayati, Nur; Pramesti, Wahyu
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora Vol. 5 No. 2 (2026): JURRISH: Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrish.v5i2.7448

Abstract

In this thesis, the researcher intends to find out the Default in the case of Default in the Sale and Purchase of Land. In this case, the buyer feels disadvantaged by the Seller who has committed an act in the case of default. This study uses a Sale and Purchase Agreement between the Seller and the Buyer with the object of Residential Land. The seller in this case is in the position of Land Owner. (developer). And the buyer in this case is in the position of buyer in the sale and purchase of the land. This study uses a normative juridical method, namely research using a case approach accompanied by the Law. There are three forms of default, namely carrying out what has been agreed, but not as agreed and carrying out what has been agreed, but late in carrying out something that according to the agreement should not be carried out. So in the case of the case entering into one form of default, namely carrying out what has been agreed but not as agreed. The occurrence of a non-compliance with the agreement between the seller and the buyer, namely in the land sale and purchase agreement, in which the initial agreement stated the land area was 20,000M2. If the certificate is broken, the land area exceeds what was agreed upon, the buyer is obliged to pay Rp. 5,000,000 to the buyer.
Pengaruh Stakeholders dan Pengambilan Risiko Terhadap Kinerja Perusahaan Sektor Consumer Cyclicals Marlia Putri Wuryanti; Wahyu Pramesti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7509

Abstract

The purpose of this study is to examine the influence of stakeholders and risk taking on company performance. This study was conducted on consumer cyclicals companies listed on the IDX in 2019-2023. The research sample was determined using a purposive sampling technique and obtained 50 companies with 250 observation data. The panel data regression analysis technique used the eviews 12 analysis tool. The results showed that the accounts receivable turnover ratio and current ratio had a positive effect on company performance. Then foreign ownership, ownership concentration, board of commissioners size, board of directors size, Human Capital Efficiency, Structural Capital Efficiency, and risk taking did not affect company performance.
The Impact of Green Banking Disclosure and Financial Performance on the Profitability of Banks in Indonesia Meilya Afanti Putri; Wahyu Pramesti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7511

Abstract

This research aims to examine the effect of green banking policies, capital adequacy, non-performing loans, bank operational efficiency, and bank liquidity on profitability. This study uses a quantitative method. Panel data regression is employed to achieve the research objectives by collecting data from 2020–2023 on banking sector companies listed on the IDX (Indonesia Stock Exchange). The results of this study reveal that green banking policy and bank liquidity have no significant influence on profitability. On the other hand, capital adequacy, non-performing loans, and bank operational efficiency demonstrate a significant influence on profitability. To showcase the novelty of the research, this study uses different objects and time periods compared to previous research. Keywords: Green Banking, Financial Performance, Profitability.
Analisis Pemeringkatan Sukuk: Perspektif Keuangan Pramesti, Wahyu
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2948

Abstract

The aims of this study is to analysed sukuk rating from financial perspective. Financial perspective used in this research is profitability, likuidity, and firm size. Sample used in this study is sukuk listed in BEI during 2010 – 2015. Used multiple regression to analysis model both partially and simultanly. Used financial performance to analyse sukuk rating. The result of this study show that profitability, likuidity, and firm size have significant effect to sukuk rating
DAMPAK UKURAN KORPORASI TERHADAP AUDIT FEE: KOMPARASI DI INDONESIA DAN MALAYSIA Pramesti, Wahyu; Mahartantia, Nur Hidayah Ganda; Wijayati, Fitri Laela
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3854

Abstract

The aims of this study is to analyse the equalty of coeficient regression of corporation size on audit fee in Indonesia and Malaysia. Sample used in this study is companies who listed in BEI and Bursa Malaysia during 2013 – 2016. Using Chow Test to testing the equality of coeficient regression of corporate size on audit fee between Indonesia and Malaysia.Comparing the equality of coeficient regression of corporate size on audit fee in Indonesia and Malaysia. The result of this study show that corporation size has impact on audit fee in Indonesia and Malaysia.
Pengaruh Lingkungan Dinamis, Karakteristik Demografis Manajer, dan Dukungan Manajemen Puncak Terhadap Penggunaan Sistem Akuntansi Manajemen: The Influence of Dynamic Environment, Demographic Characteristics of Managers, and Top Management Support on the Use of Management Accounting Systems Dwiyansyah, Yosep; Wardani, Marita Kusuma; Pramesti, Wahyu; Rosadi, Samsul
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3197

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan dinamis, karakteristik demografis manajer, dan dukungan manajemen puncak terhadap penggunaan sistem akuntansi manajemen (SAM) pada Usaha Mikro Kecil dan Menengah (UMKM). Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang dibagikan kepada pemilik dan pengelola UMKM di Kota Surakarta. Sebanyak 64 tanggapan valid dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa lingkungan dinamis dan dukungan manajemen puncak memiliki pengaruh positif dan signifikan terhadap penggunaan sistem akuntansi manajemen, sedangkan usia dan latar belakang pendidikan tidak menunjukkan pengaruh yang signifikan. Temuan ini mendukung teori eselon atas, yang menunjukkan bahwa keputusan strategis terkait penggunaan sistem akuntansi manajemen lebih dipengaruhi oleh komitmen manajerial dan konteks lingkungan daripada hanya karakteristik demografis saja. Studi ini memberikan kontribusi pada literatur akuntansi manajemen dengan memperluas penerapan teori eselon atas ke konteks UMKM. Secara praktis, temuan ini menyoroti pentingnya keterlibatan manajemen puncak dalam meningkatkan penggunaan sistem akuntansi manajemen yang efektif untuk mendukung proses pengambilan keputusan di UMKM.
Peran Tekanan Institusional Terhadap Adopsi Akuntansi Manajemen Lingkungan Dengan Strategi Lingkungan Sebagai Variabel Moderasi: The Role of Institutional Pressure on the Adoption of Environmental Management Accounting with Environmental Strategy as a Moderating Variable Putri, Dea Amanda; Wardani, Marita Kusuma; Ahzar, Fahri Ali; Pramesti, Wahyu
Economic and Education Journal (Ecoducation) Vol. 8 No. 1 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i1.3050

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan institusional yang terdiri atas tekanan koersif, tekanan normatif dan tekanan mimetik terhadap adopsi akuntansi manajemen lingkungan, serta menguji peran strategi lingkungan sebagai variabel moderasi pada Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang dibagikan kepada pemilik sekaligus manajer atau manajer terhadap UMKM Batik Laweyan, Surakarta. Data dianalisis menggunakan regresi linear berganda dan Moderating Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa tekanan koersif, tekanan normatif dan strategi lingkungan berpengaruh positif dan signifikan terhadap adopsi akuntansi manajemen lingkungan, sedangkan tekanan mimetik tidak berpengaruh, serta peran strategi lingkungan tidak dapat memoderasi kuat atau lemah terhadap tekanan koersif, tekanan normatif dan tekanan mimetik. Penelitian ini memberikan kontribusi pada literatur akuntansi manajemen lingkungan pada UMKM melalui bukti empiris pengaruh tekanan institusional terhadap adopsi akuntansi manajemen lingkungan. Secara praktis, temuan ini menjadi acuan bagi UMKM, akademisi, dan pembuat kebijakan dalam mendorong praktik akuntansi manajemen lingkungan yang berkelanjutan di negara berkembang.
Co-Authors Alesiya Nur Asita Alifia Dwi Sundari Alvin Yahya Anim Rahmayati chamdani, muhamad Dwiyansyah, Yosep Fahri Ali Ahzar Finka Febrianingrum Fitri Laela Wijayati Handayati, Nur Hargiani, Fransisca Xaveria Ika Yoga Imanda Firmantyas Putri Pertiwi kambali, lukas Mahartantia, Nur Hidayah Ganda Mahartantia, Nur Hidayah Ganda Marita Kusuma Wardani Marlia Putri Wuryanti Mauliddhina Imas Permatasari Meilya Afanti Putri Muhamad Chamdani Mukiri, Steven Nur Hidayah Ganda Mahartantia Nurdjanti, Fisca Adhitya Nurdjanti, Fisca Adhitya Permatasari, Mauliddhina Imas Puspitosari, Indriyana Putri, Dea Amanda Rina Hastuti Samsul Rosadi Trijayanti, Desi Usnan Wiyadi Wiyadi