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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) Annals of Human Resource Management Research 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
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 Impact of Resilience, Commitment, and Psychological Well-being on Sustainability with Performance as a Mediating Variable: An Organizational Study Zen, Agustian; Ali, Hapzi; Sastrodiharjo, Istianingsih; Hidayat, Wastam Wahyu
Bulletin of Counseling and Psychotherapy Vol. 6 No. 2 (2024): Bulletin of Counseling and Psychotherapy
Publisher : Kuras Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/002024061090000

Abstract

In a dynamic and competitive era of globalization, organizational sustainability has become a primary focus for various organizations, including Micro, Small and Medium Enterprises (MSMEs). Organizational sustainability involves an organization's ability to continue operating and growing over the long term, despite facing various challenges and uncertainties. This study aims to examine the impact of organizational resilience, organizational commitment, and psychological well-being on organizational sustainability, as well as the role of organizational performance as a mediating variable in the context of MSMEs in Jakarta, Indonesia. The study employs a quantitative approach utilizing SEM-PLS methodology to explore the interrelationships among relevant variables. The research was conducted on 100 MSMEs in Jakarta, Indonesia, using an online questionnaire as the data collection tool. This research found that organizational resilience, reflected in adaptability, innovation, recovery, preparedness, and effective communication, has a positive and significant impact on the sustainability of MSMEs. Additionally, organizational commitment, measured through affective, continuance, and normative commitment, along with employees' psychological well-being characterized by autonomy, environmental mastery, personal growth, positive relationships, life purpose, and self-acceptance also significantly contributes to organizational sustainability.
Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
CAMEL Ratio on Profitability Banking performance: Case Studies of Banks in Indonesia Wastam Wahyu Hidayat
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): 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.v5i2.10

Abstract

A The purpose of the study was to determine whether there was an effect of the CAMEL variable (CAR, AEPA, NIM, BOPO, and LDR) on the profitability variable (ROA), in banking companies in Indonesia for the 2014-2018 period. The population and sample in this study are banking companies in Indonesia. The data collection technique is sample data from the Indonesia Stock Exchange. In this study data analysis using SPSS version 23. The indicators used in the CAMEL analysis are CAR (Capital Adequacy Ratio), AEPA (Allowance for Earning Assets), NIM (Net Interest Margin), ROA (Return on Assets), LDR (Loan to Deposit Ratio). Based on the results of the study, CAR does not affect profitability (ROA), while the variables: AEPA, NIM, BOPO, and LDR affect profitability. The purpose of this study is to provide input on banking conditions so that banks can improve weaknesses so that banks can get the expected benefits.
Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023) Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3079

Abstract

This study aims to examine the factors that affect the company's value. There are several factors used, including company size, return on equity, and leverage. The purpose of this study is to empirically test whether company size, return on equity, and leverage, affect the value of companies in retail issuers on the Indonesia Stock Exchange. This study uses secondary data from the annual financial statements of retail issuers of the Indonesia Stock Exchange (IDX) for the 2020-2023 period. There were 15 issuers that were sampled or as many as 60 observations that met the criteria in the research sample using the purposive sampling method. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The results of the study show that company size, return on equity, and leverage have a significant effect on the value of the company.
The Impact of Restaurant Tax Contribution on Regional Tax and Strategies to Achieve Restaurant Tax Targets in Bekasi City (Case Study at the Regional Revenue Agency of Bekasi City) Rosma Titis Hapsari; Adler Haymans Manurung; Wastam Wahyu Hidayat; Idel Eprianto; M. Jhonni Sinaga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4216

Abstract

This study aims to analyze the contribution of restaurant taxes to regional tax revenue and strategies to achieve restaurant tax targets in Bekasi City, referencing Law No. 1 of 2022 on Financial Relations Between the Central and Regional Governments. The research emphasizes increasing Local Own-Source Revenue (PAD) through regional taxes, specifically restaurant taxes. Using a quantitative approach with multiple regression analysis, the study evaluates the impact of external and internal variables such as tax extensification, tax collection, and technological innovation on restaurant tax revenue. The findings indicate that technological innovation and tax collection significantly influence regional tax revenue, with a coefficient of determination (R²) of 92.18%. While tax extensification does not show a significant individual effect, collectively, these variables explain most of the variation in regional tax revenue. The study identifies gaps in understanding the factors affecting restaurant tax target achievement and the need for more effective tax management strategies. Recommendations for local governments include enhancing technology use in tax administration and strengthening the tax collection system to improve taxpayer compliance. This research contributes to the development of more effective and efficient tax policies to support local economic growth in Bekasi City.
Pengaruh beban kerja dan konpensasi financial langsung terhadap kinerja karyawan perusahaan kurir di Bekasi hidayat, wastam wahyu
EKONOMI KEUANGAN DAN BISNIS Vol 10, No 1 (2025): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v10i1.3928

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja dan kompensasi finansial langsung terhadap kinerja pegawai pada karyawan Perusahaan kurir di Bekasi. Jenis penelitian ini adalah kuantitatif dan teknik pengambilan sampel yang digunakan adalah sampling jenuh dengan jumlah sampel sebanyak 45 responden. Metode analisis yang digunakan adalah analisis PLS dengan SMARTPLS 3.0. Hasil penelitian menunjukkan bahwa Beban Kerja secara parsial berpengaruh positif namun tidak signifikan terhadap Kinerja Pegawai dan Kompensasi Finansial Langsung secara parsial berpengaruh positif dan signifikan terhadap Kinerja Pegawai. Dan secara simultan Variabel Beban Kerja dan Kompensasi Finansial Langsung terhadap Kinerja Pegawai secara simultan mempunyai pengaruh dalam kategori sedang. Nilai R-square, bahwa Beban Kerja dan Kompensasi Finansial Langsung terhadap Kinerja secara bersama-sama atau simultan memberikan pengaruh sebesar 32% dimana 65% sisanya merupakan pengaruh lain di luar variabel yang penulis teliti.
Analisis Pengaruh Struktur Modal, Ukuran Perusahaan, dan Likuiditas terhadap Kinerja Keuangan Industri Mamin 2019–2023 Maya Tika Zulkarnain; Wastam Wahyu Hidayat; Supardi Supardi
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 5 (2025): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i5.2097

Abstract

This study aims to analyze the influence of capital structure, company size, and liquidity on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The food and beverage industry is one of the sectors that has a significant contribution to national economic growth, so understanding the factors that affect its financial performance is crucial. The method used is a quantitative approach with multiple linear regression analysis techniques to test the relationships between variables. The data used comes from the annual financial statements of companies that are included in the sub-sector for the past five years. The results of the study show that partially, the capital structure has a significant influence on the company's financial performance, which is shown by a calculated t-value of 6.414 and a significance value of 0.000 (< 0.05). These findings indicate that the more optimal the capital structure managed by the company, the better its financial performance. On the other hand, company size and liquidity do not show a significant influence on financial performance. The company size has a t-value of -1.493 with a significance of 0.140 (> 0.05), while liquidity has a t-value of 0.765 with a significance of 0.447 (> 0.05). However, simultaneously, these three independent variables together have a significant effect on financial performance, as shown by a calculated F-value of 19,527 and a significance value of 0.000 (< 0.05). The results of this study provide important implications for company management to pay more attention to the management of capital structure, as it is the dominant factor in influencing financial performance. Optimizing capital structure can be used as a strategy to increase the efficiency and competitiveness of the company in the midst of the dynamics of the food and beverage industry.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI (BEI) BURSA EFEK INDONESIA PERIODE 2019-2021 Rotua Sri Rejeki Sinaga; Wastam Wahyu Hidayat; Endah Prawesti Ningrum
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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

Abstract

Pengaruh Leverage dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2022. Tujuan Penelitian ini yaitu untuk menguji dan menganalisis pengaruh Leverage dan Ukuran Perusahaan terhadap Kinerja keuangan Perusahaan, baik secara parsial maupun simultan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan tahunan perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2019-2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 102 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik, uji asumsi klasik, uji analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan Leverage tidak berpengaruh terhadap kinerja keuangan perusahaan, Ukuran perusahaan berpengaruh terhadap kinerja keuangan perusahaan, Leverage dan Ukuran perusahaan secara simultan berpengaruh terhadap kinerja keuangan perusahaan.
The influence of liquidity ratio as current (CR), (DER) rasio leverage and asset structure to return on investment of coal companies Fachrian, Zian; Hidayat, Wastam Wahyu
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1441

Abstract

Purpose: This study objectives to determine whether or not there is an effect of Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure on Return On Investment. Research methodology: This lookup was once carried out on information collection on the economic reviews of coal organizations in the 2017-2021 period. This lookup makes use of quantitative methods. The sampling approach used in this find out was once purposive sampling. forty samples have been taken from eight coal businesses from the annual report. This learns about makes use of SPSS 26 as an analytical tool. Results: The effects of the partial check exhibit that Liquidity Ratio as Current (CR) has no giant impact on Return On Investment, (DER) Rasio Leverage has a large impact on Return On Investment, Assets Structure has no considerable impact on Return On Investment, whilst lookup in simultaneous assessments suggests that Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure have no sizable impact on Return On Investment. Conclusion: The study concludes that only the Debt to Equity Ratio (DER) has a significant effect on Return on Investment (ROI), while the Current Ratio and Asset Structure do not. Simultaneously, all three variables combined also show no significant impact on ROI. This indicates that DER is a key factor in influencing ROI among coal companies during the 2017–2021 period. Limitations: This research was conducted in coal sector companies listed on the Indonesia Stock Exchange, only 8 companies were studied and the financial reports analyzed were from only 5 years starting from 2017-2021, the results of the analysis of the remaining data were obtained as is. Contribution: This research can be useful for companies in order to determine policies to increase the company's investment value.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Kinerja Keuangan Perusahaan dengan Kebijakan Dividen sebagai Variabel Pemoderasi pada Perusahaan Sektor Perbankan di Bursa Efek Indonesia Lestari, Ekha; Hidayat, Wastam Wahyu; Ningrum, Endah Prawesti
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1201

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance dan profitabilitas terhadap kinerja keuangan perusahaan dengan kebijakan dividen sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah perusahaan perbankan yang memiliki laba dan terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menggunakan metode analisis uji statistik, uji asumsi klasik, uji analisis regresi dan uji hipotesis. Berdasarkan hasil penelitian menunjukkan bahwa: (1) Proksi Good Corporate Governance, yakni kepemilikan institusional berpengaruh positif terhadap kinerja keuangan perusahaan (2) Profitabilitas tidak berpengaruh terhadap kinerja keuangan perusahaan (3) Kebijakan dividen tidak dapat memoderasi pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan (4) Kebijakan dividen tidak dapat memoderasi pengaruh profitabilitas terhadap kinerja keuangan perusahaan.
Co-Authors Ade Onny Siagian Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Manurung Amalia, Dinda 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 Marundha, Amor 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