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All Journal Jurnal Ekonomi Modernisasi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT IJBE (Integrated Journal of Business and Economics) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Sosio e-kons Jurnal Manajemen Strategi dan Aplikasi Bisnis JURNAL MAKRO MANAJEMEN Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan JEMMA | Journal of Economic, Management and Accounting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Dinasti International Journal of Management Science International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Digital Business Management Enrichment : Journal of Management Bulletin of Counseling and Psychotherapy Jurnal Ilmiah Manajemen Ubhara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Ilmiah Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Masyarakat Ilmu Terapan (JPMIT) Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Jurnal Pengabdian Masyarakat Formosa (JPMF) Asian Journal of Community Services (AJCS) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Pemberdayaan Umat International Journal of Business and Applied Economics (IJBAE) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi JAKBS Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Master Manajemen Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Journal of Economics and Economic Policy Akurasi Atestasi : Jurnal Ilmiah Akuntansi International Journal of Accounting and Management Information Systems

Wastam Wahyu Hidayat

Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta

Author-ID : 1744101

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN CONSUMPTION COMPANIES IN INDONESIA Wastam Wahyu Hidayat
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5240

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..

PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAN SEKTOR BARANG KONSUMSI Rachmat Pramukty; Wastam Wahyu Hidayat; Desy Arigawati; Kardinah Indrianna Meutia
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 1 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Penelitian ini dilakukan untuk mengalisis Pengaruh Penghindaran Pajak (Tax Avoidance) terhadap Biaya Utang (Cost Of Debt). Studi Kasus Pada Perusahaan Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2017. Penelitian ini dilaksanakan untuk mengetahui pengaruh Penghindaran Pajak (Tax Avoidance) terhadap Biaya Utang (Cost Of Debt). Variabel independen dalam penelitian ini adalah Pajak (Tax Avoidance), sedangkan unutuk variabel dependennya adalah Biaya Utang (Cost Of Debt). Beberapa perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dimulai dari 2013-2017 menjadi pilihan populasi peneliti. Pilihan Sampel yang digunakan peneliti menggunakan Purposive Sampling. Total 16 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi sederhana dengan SPSS. Hasil Penelitian menunjukkan bahwa Penghindaran Pajak (Tax Avoidance) berpengaruh positif signifikan terhadap Biaya Utang (Cost Of Debt), serta nilai R2 adalah sebesar 0,063 yang berarti 6,3% variasi variabel cost of debt dapat dijelaskan oleh ETR dan sisanya, yaitu 0,937 atau 93,7% dapat diperjelas melalui variabel lain yang tidak terdapat dalam penelitian ini.

ANALISA KINERJA PT. ELANG MAHKOTA TEKNOLOGI (BUKALAPAK) PERIODE 2012 - 2018 Mumammad Richo Rianto M. Richo; Wastam Wahyu Hidayat; Ery Teguh Prasetyo; Rycha Kuwara Sari; Ari Sulistyowati
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 2 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Penelitian ini merupakan penelitian yang dilakukan untuk mengetahui faktor faktor yang mempengaruhi profitabilitas pada PT. Elang Mahkota Teknologi yang diukur dengan dua proxy yaitu Return on Asset (ROA) dan Return on Equity (ROE). Faktor yang mempengaruhi dalam penelitian ini mengambil dari masing masing rasio antara lain ; (a) Likuditas dengan current ratio (CR), (b) solvabilitas dengan debt to equity ratio (DER) dan (c) aktivitas dengan total asset turnover (TATO). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan triwulan perusahaan pada periode 2012 – 2018. Penelitian ini menggunakan alat statistic SPSS 22. Penelitian ini fokus kepada perbandingan pengukuran profitabilitas yang menggunakan dua proxy (ROA dan ROE). Hasil penelitian ini menjadi masukkan kepada perusahaan PT. Elang Mahkota Teknologi untuk mempertimbangkan strategi peningkatan kinerja perusahaan dan bagi investor sebagai pertimbangan untuk dapat berinvestasi pada PT. Elang Mahkota Teknologi. Kata Kunci : Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Asset (ROA) and Return on Equity (ROE).

EMPLOYEE PERFORMANCE AFFECTED BY WORK ROTATION AND TRAINING Bintang Narpati; Difa Mulki Sabila; Wastam Wahyu Hidayat; Rorim Panday; Elia Rossa
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 1 (2022): Vol 18 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i1.1086

This study aims to determine simultaneously and partially the independent variables, namely the Job Rotation and Training to dependent variable, namely employee performance. This research was conducted at PT Bank Syariah Indonesia, Area Bekasi. In this study using a quantitative approach and data analysis used, namely the classical assumption test and multiple linear regression analysis, to test and prove the research hypothesis using the SPSS version 23 application. The population in this study were all employees of PT Bank Syariah Indonesia, Area Bekasi in the finishing section as many as 100 people. Trough testing the coefficient of determination obtained a value of 0,620 it means 62,0%. Variable of Employee Perfomance can be explained by variables Job Rotation and Training while the remaining 38,0% can be explained by other variables not examined in this study. Partially the job rotation variable has a significant influence on employee performance with t-count > t table partially the results of the Training variable have a significant effect on employee performance with t-value > t-table. Meanwhile, based on the simultaneous test results obtained from this study on the Job Rotation and Training variables, the results of the calculated F value > F table.

Pengaruh Corporate Governance Terhadap Manajemen Pajak Wastam Wahyu Hidayat; Soehardi Soehardi; Cahyadi Husadha
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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

This research aims to determine the influence of the number of Commissioners, the percentage of independent commissioners, and the compensation of the Board of Commissioners and the directors on tax management. A sample of one of the ten companies in the manufacturing sector listed on the Indonesia Stock Exchange during 2014-2018 using the Purposive sampling method. The study used multiple linear regression analysis techniques with SPSS aids (Statistical Product and Service Solutions). The results of the partial study showed that the number of Commissioners (BOARD) was positively influential in the tax management (ETR) while the percentage of independent commissioners (INDEP) and the compensation of the BOC and the Board of Directors (COMP) did not affect the tax management (ETR).

PENGARUH ABSENSI FINGERPRINT TERHADAP PENINGKATAN DISIPLIN KERJA PEGAWAI PADA KEMENTERIAN KOMUNIKASI DAN INFORMATIKA Fahmi Kamal; Widi Winarso; Wastam Wahyu Hidayat
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Absensi fingerprint merupakan absensi yang memakai sidik jari manusia, dan sidik jari adalah identitas pribadi yang tidak mungkin ada yang menyamakannya. Sifat-sifat atau karakteristik yang dimiliki oleh sidik jari adalah parennial nature yaitu guratan-guratan pada sidik jari manusia yang melekat seumur hidup. Lazimnya absensi dipakai pada setiap kehadiran dalam bekerja sehari – hari. Absensi fingerprint merupakan alat penggerak pegawai untuk hadir tepat waktu dan pulang kerja sesuai dengan waktu yang telah ditetapkan. Hal ini diharapkan agar para pegawai dapat meningkatkan kedisiplinan dalam bekerja. Metode yang digunakan dalam penelitian ini untuk mengetahui seberapa besar pengaruh absensi fingerprint terhadap peningkatan disiplin kerja pegawai yaitu dengan metode statistik SPSS versi 25. berupa Uji Koefisien Korelasi, Uji Koefisien Determinasi dan Uji Persamaan Regresi sehingga dapat diketahui tindakan dan pemecahannya. Berdasarkan olah data yang penulis lakukan hasil penelitian ini menunjukkan bahwa nilai Koefisiensi Korelasi sebesar 0,773 artinya absensi fingerprint yang diselenggarakan mempunyai hubungan yang positif dan kuat terhadap peningkatan disiplin kerja pegawai pada Kementerian Komunikasi dan Informatika Jakarta, sedangkan hasil Koefisien Determinasi berkontribusi sebesar 59,7% dan sisanya 40,3% dipengaruhi oleh faktor lain. Hasil Persamaan Regresi sebesar Y=-1,625+1,010 X artinya setiap variable mengalami penurunan 1 kali maka akan mengalami penurunan sebesar 1,010. Dengan demikian absensi fingerprint berpengaruh kuat terhadap peningkatan kedisiplinan kerja pegawai.

SOSIALISASI PEMANFAATAN MS.OFFICE, INTERNET, DAN PENGGUNAAN MENDELEY UNTUK MERANCANG PENELITIAN BAGI MAHASISWA STT DUTA BANGSA CIKARANG-BEKASI Cahyadi Husadha; Wastam Wahyu Hidayat; Adelina Suryati; Ery Teguh Prasetyo; Istianingsih; Kardinah Indrianna Meutia
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

This Community Service activity aims to provide education, knowledge, understanding, action, and skills from an early age in the use of information and communication technology in the context of designing research by combining the use of MS applications. Office, internet, and the use of the Mendeley program application for undergraduate students (S1) STT Duta Bangsa-Cikarang. The method used in the implementation of this PKM activity is concept mapping (network of information on students' initial knowledge), basic reasoning, recognizing and explaining the advantages of technology and information, and procedures for using the Mendeley program application accompanied by the provision of direct practice in running the program. application of the program. This training involved lecturers and students of the Faculty of Economics and Business, Bhayangkara University, Greater Jakarta as the executor of this PKM activity, and STT Duta BangsaCikarang students as participants. And finally, our hope is to get an understanding that goes along with a common thought. That the application of programs and the use of information technology can assist in the process of facilitating and smoothing the completion of student assignments in preparing research/thesis, and making it easier for lecturers to check in technical research/thesis.Keywords : Socialization of Application Utilization, Microsoft Office, Internet, Mendeley, and Designing Research.

Pengaruh Perilaku Manajemen Keuangan pada Mahaiswa Sekolah Tinggi Teknologi Duta Bangsa di Bekasi wastam wahyu hidayat
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 2 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Penelitian bertujuan untuk mengetahui pengaruh pengetahuan keuangan, sikap keuangan, dan kepribadian terhadap perilaku manajemen keuangan. Sampel pada penelitian ini adalah mahasiswa STT.Duta Bangsa, dengan sampel yang sebanyak 80 responden. Dalam penelitian digunakan metode Analisis Regresi Berganda, dengan menggunakan SPSS 23. Hasil analisis menunjukkan bahwa pengetahuan keuangan, sikap keuangan, dan kepribadian secara parsial berpengaruh terhadap perilaku manajemen keuangan karena nilai Sig-nya lebih kecil dari ,0.05. Sedangkan berdasarkan hasil uji simultan untuk pengetahuan keuangan, sikap keuangan, dan kepribadian nilai sig-nya di bawah 0.05 , sehingga dapat disimpulkan bahwa secara bersama-sama pengetahuan keuangan, sikap keuangan, dan kepribadian berpengaruh langsung terhadap perilaku manajemen keuangan. Sedangkan sesuai uji determinasi bahwa pengetahuan keuangan, sikap keuangan, dan kepribadian memberikan pengaruh terhadap perilaku manajemen keuangan sebesar 87.2 %, sedangkan 12.8 % dipengaruhi variabel lain yang tidak diteliti

The effect of leverage and liquidity on the value of the firm with age as a moderating variable on companies in Indonesia Wastam Wahyu Hidayat
Jurnal Ekonomi Modernisasi Vol. 18 No. 2 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aimed to examine whether there is an effect of leverage and liquidity on the value of the firm with age as moderating variable in companies listed on the Indonesia Stock Exchange in 2019-2021. The sample in the study was 15 companies for 5 years. The data analysis used in this study was carried out quantitatively, with Statistical Product and Service Solutions-23. The results of this study prove that partially leverage has a negative and significant effect on the value of the firm, liquidity ratios have no impact on the value of the firm, age is proven to moderate the leverage ratio to the value of the firm, and age is not proven to mediate the liquidity ratio to the value of the firm. Based on the coefficient of determination that the leverage ratio and the liquidity ratio affect the value of the firm by 81.7%. For comparison, the remaining 18.3% is influenced by other models of variables from.

The Effect of Financial Literacy on the Financial Management of MSMEs in Jatinangor District, Sumedang Regency Wirawan Widjanarko; Wastam Wahyu Hidayat; Ery Teguh Prasetyo; Idel Eprianto; Yulianah
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

The ability to understand and manage one's personal finances is what we mean when we talk about financial literacy. Understanding money matters is crucial when running a small or medium business (SME). The purpose of this research is to investigate and analyze the way that financial literacy affects the way that MSMEs in Jatinagor, a subdistrict of Sumedang Province, handle their money. There were 72 participants in this study, and the researchers used a descriptive quantitative methodology. Simple linear regression analysis and descriptive statistics are the methods employed. Based on the available data, financial literacy has a minimal effect on financial management (31.7% to be exact), while other factors (68.3%) are more significant. Small and medium-sized enterprises (SMEs) in the Jatinangor District have a low level of financial literacy. To better assist MSMEs with financial management, it is necessary to increase financial knowledge. Several factors, such as education level, exposure to financial information, and age of MSME actors, contribute to the low financial literacy of MSMEs in this study

Co-Authors Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Manurung Amalia, Dinda Amor Marundha Ari Sulistyowati Arigawati, Desy Aulia Pramesti Bukhari, Eri Bungaran Saing, Bungaran Cahyadi Husadha Damayanti, Endah Suci Desy Pri Cahaya Sibarani Devi Fitriani Dharmanto, Agus Dian Sudiantini Difa Mulki Sabila Dinda Amalia Elia Rossa Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Yanis Lafione Fachrian, Zian Fahmi Kamal Faizal Faizal, Faizal Fikri , Adi Wibowo Noer Habib Musthafa Hadianto, Handini Pratami Handini Pratami Hadianto Hapzi Ali Idel Eprianto Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Josua Panatap Soehaditama Jumawan, Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa Nurfebrianti Lestari, Ekha M. Jhonni Sinaga Maya Tika Zulkarnain Muhamad Cikhal Anwar Nanin Pattingalloang Narpati, Bintang Nera Marinda Machdar Ningrum, Endah Prawesti Novita Wahyu Setyawati Nugroho Pratomo, Wahyu Nur Aini Sugiana Nurfebrianti, Khaerunisa Nurhafifah Prayogo, Sulung Anom Primadi Candra Susanto Pugo Bayu Prabowo Rachmat Pramukty Rely, Gilbert Renwarin, Joseph M J Rianto, Muhammad Richo Ridwan Ridwan Robertus Suraji Rony, Zahara Tussoleha Rorim Panday Rosma Titis Hapsari Rotua Sri Rejeki Sinaga Saputro, Firdaus Hindra Hadi Sari, Rycha Kuwara Soehardi Soehardi Sugeng Sismayadi SUGENG SUROSO, SUGENG Sumaryono Sumaryono Supardi Supardi Suryati, Adelina Tamam Zaidan Rizqullah Tri Widyastuti Tri Widyastuti Untari, Dhian Tyas Widi Winarso Widi Winarso, Widi Widjanarko , Wirawan Wijayanti, Murti Wirawan Widjanarko Wirawan Widjanarko Yayan Hendayana Yulianah Yulianah Yuniati, Triana Zen, Agustian

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