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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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Pengaruh Good Corporate Governance, Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Perusahaan Batu Bara yang Terdaftar di Bursa Efek Indonesia (Periode 2020-2022) Faizal, Faizal; 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.v3i2.1214

Abstract

Tujuan penelitian ini yaitu untung menguji dan menganalisis pengaruh Good Corporate Governance, profitabilitas, dan leverage. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan batu bara yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan menghasilkan 114 sampel data dengan metode analisis daya yaitu metode analisis deskriptif, uji regresi linear berganda, uji asumsi klasik, uji t, uji F dan koefisien determinasi. Hasil dari penelitian ini menunjukan bahwa Good Corporate Governance tidak berpengaruh terhadap nilai perusahaan, profitabilitas tidak berpengaruh terhadap nilai perusahaan, leverage berpengaruh terhadap nilai perusahaan sedangkan secara simultan Good Corporate Governance, profitabilitas, dan leverage tidak dapat mempengaruhi nilai perusahaan.
The Effect of Organizational Commitment, Organization Funding, and Intervening Organizational Performance towards Organizational Sustainability (on Islamic Boarding) Zen, Agustian; Ali, Hapzi; Sastrodiharjo, Istianingsih; Hidayat, Wastam Wahyu
East Asian Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i2.8290

Abstract

This research is expected to provide a deeper understanding of the key factors affecting the sustainability of Islamic boarding schools, as well as contribute to the development of solutions and policies that support positive and sustainable development for these institutions. This research is a research using quantitative methods, where respondents are leaders of Islamic Boarding randomly sampling from various Islamic Boarding with the number of questionnaires distributed 150 is 34 respondents. Data analysis using SPSS 25, to find whether there is an influence between organizational commitment variables and organizational sustainability, look for influences between organizational funding and organizational sustainability, and finally look for influences between organizational performance and organizational sustainability. The positive influence between the variables of Organizational Commitment has a positive and significant effect on Organizational Sustainability, so the commitment of the leaders of the Islamic Boarding School for sustainability has an influence on the Islamic Boarding School. In addition, good Organizational Funding for Islamic Boarding Schools can provide an Organizational Sustainability for Islamic Boarding Schools. Qualified Organizational Performance provides assurance for Islamic Boarding Schools to run for organizational sustainability. The results of this study provide a color, especially variables and objects of study.
Analisis Profitabilitas, Solvabilitas dan Likuiditas terhadap Kinerja Perusahaan : (Emiten Property & Real Estate BEI Periode 2019-2023) Jihan Salsabilah; Wastam Wahyu Hidayat; Gilbert Rely
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 2 (2025): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i2.3074

Abstract

This research aims to find out whether profitability, solvency and liquidity influence company performance. The population in this research is property & real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is the purposive sampling method. The samples used in this research were property & real estate issuers, totaling 75 samples. This research uses secondary data obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co. The analysis method used used the Statistical Package for Social Science (SPSS) software version 25. The research hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis tests and hypothesis testing. The results obtained in this research indicate that (1) profitability has a significant effect on company performance (2) solvency has a significant effect on company performance (3) liquidity has no effect on company performance.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN PENERAPAN SISTEM E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BEKASI PADA KANTOR SAMSAT KOTA BEKASI Hadianto, Handini Pratami; Hidayat, Wastam Wahyu; Ningrum, Endah Prawesti
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2424

Abstract

Kepatuhan Wajib Pajak adalah Ketika wajib pajak memenuhi kewajiban perpajakannya untuk mendukung kemajuan negara yang diharapkan. Sistem perpajakan dianggap efektif jika mayoritas wajib pajak memenuhinya sehingga hal tersebut dapat mempengaruhi penerimaan pajak negara. Penelitian ini bertujuan untuk mengetahui Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan Sistem E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Bekasi Pada Kantor Samsat Kota Bekasi. Metode penelitian yang digunakan dalam penelitian ini yaitu metode kuantitatif dengan menggunakan data primer yaitu berupa kuesioner. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 300 sampel dengan metode pengambilan sampel menggunakan accidental sampling. Hasil penelitian ini menunjukkan bahwa variabel Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan Sistem E-Samsat secara simultan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Secara parsial variabel Kesadaran Wajib Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Sedangkan, variabel Kualitas Pelayanan Fiskus dan Penerapan Sistem E-Samsat berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor.
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDAPATAN, DAN PENERAPAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR PADA MAHASISWA BHAYANGKARA JAKARTA RAYA Nurfebrianti, Khaerunisa; Hidayat, Wastam Wahyu; Ningrum, Endah Prawesti
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2432

Abstract

Artikel ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan perpajakan, tingkat pendapatan, dan penerapam e-samsat terhadap kepatuhan wajib pajak kendaraan bermotor pada mahasiswa Universitas Bhayangkara Jakarta Raya. Penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 210 responden yang telah memenuhi kriteria. Metode analisis yang digunakan yaitu menggunakan analisis statistik deskriptif disertai dengan uji kuantitatif. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, tingkat pendapatan tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, penerapan e-samsat berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor, dan pengetahuan perpajakan, tingkat pendapatan, dan penerapan e-samsat secara simultan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor.
PENGARUH PENGETAHUAN PERPAJAKAN, MODERNISASI SISTEM ADMINISTRASI, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN PADURENAN Amalia, Dinda; Hidayat, Wastam Wahyu; Ningrum, Endah Prawesti
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2439

Abstract

Artikel ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan perpajakan, modernisasi sistem administrasi,dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan di Kelurahan Padurenan. Penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 100 responden. Metode analisis yang digunakan yaitu menggunakan analisis statistik deskriptif disertai dengan uji kuantitatif. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan, modernisasi sistem administrasi, dan kesadaran wajib pajak secara simultan berpengaruh positif terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Secara parsial modernisasi sistem administrasi tidak berpengaruh terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Sedangkan pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan.
Determinandts of Investment decision on Lecture college in Bekasi Hidayat, Wastam Wahyu
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.5498

Abstract

This The aim of the research is to determine the effect of financial literacy and income on investment decisions for staff and lecturers at the Technical College in Bekasi. The sample of this study was 70 respondents who were staff and lecturers of the Technical College in Bekasi. The results of the research data were collected through questionnaires which were processed and analyzed using regression analysis, classical assumption test, quality test used was test and reliability test using Cronbach alpha. The results showed that financial literacy and income partially have a positive and significant effect on investment decisions, because the Sig of each variable is smaller than 0.05, namely; Sig,0.000 and Sig.0.003. Simultaneously, it shows that there is an effect of financial literacy and income on investment decisions for the Staff and Lecturers of the Technical College in Bekasi because Signya: Sig. 0.000.
Analysis of Management Behavior on Employee Performance Employee Performance at PT Abcd: Management Pramukty, Rachmat; Nera Marinda Machdar; Adler Manurung; Wastam Wahyu Hidayat
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2228

Abstract

: This research will analyze the relationship between management behavior and employee performance at PT ABCD. This study aims to understand how management behaviors, such as leadership, motivation, and communication, affect employee performance. The purpose in this study is to analyze management behavior on employee performance at PT ABCD. This research uses a qualitative descriptive method with primary data sources through data collection techniques of interviews, observation and documentation. The results in this study indicate that the research conducted an analysis of management behavior at PT Abcd is appropriate or good. Judging from the performance of human resources section, all of which have been systemized and measured clearly and in detail at PT Abcd. clear and detailed at PT Abcd, management behavior analysis in measuring employee performance has a good role in measuring employee performance. measurement of employee performance has a good role in realizing conducive work situation and the implementation of a good and healthy corporate governance system. good and healthy corporate governance system. And is expected to provide useful insight for management of PT ABCD in improving employee performance through improved management behavior. management behavior.
THE INFLUENCE OF BUREAUCRATIC REFORM, HUMAN RESOURCE STRENGTHENING, AND DIGITALIZATION ON EXCELLENT CIVIL SERVANTS THROUGH EMPLOYEE MOTIVATION AS A MEDIATING VARIABLE Prayogo, Sulung Anom; Hendayana, Yayan; Hidayat, Wastam Wahyu; Renwarin, Joseph M J; Eprianto, Idel
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.85

Abstract

Objective:  This study aims to analyze the influence of bureaucratic and governance reforms, human resource (HR) strengthening, and digitization and information technology on the realization of a superior Civil Service (ASN), with employee motivation as a mediating variable. Method: The study was conducted within the Directorate General of Budget (DJA) of the Ministry of Finance, using a quantitative approach with the Structural Equation Modeling based on Partial Least Squares (SEM-PLS) method. Data was collected through a questionnaire administered to 344 DJA employees. Results: The results of the hypothesis testing indicate that bureaucratic reform and governance (β = 0.178; t = 2.326), HR strengthening (β = 0.394; t = 4.704), and digitalization (β = 0.164; t = 1.948) have a significant positive effect on employee motivation. Employee motivation also significantly influences high-quality civil service human resources (β = 0.372; t = 7.278). Additionally, employee motivation significantly mediates the relationship between the three independent variables and high-quality civil service human resources, although the indirect effect of digitalization is relatively smaller (β = 0.061; t = 1.870). Novelty: These findings confirm that the success of bureaucratic transformation is not only determined by technical policies but also by psychological aspects such as work motivation. This study contributes to the development of public sector human resource management policies based on strengthening employees' intrinsic and extrinsic motivation.
The Transformation Of E-HRM In Developing The Quality Of Human Resources Based On Information Technology Toward Employee Performance Through Employee Satisfaction Sumaryono, Sumaryono; Machdar, Nera Marinda; Hidayat, Wastam Wahyu; Rony, Zahara Tussoleha
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1572

Abstract

This research aims to evaluate the impact of e-compensation, e-learning, and e-performance appraisal on organisational performance, with team member satisfaction as a mediating variable. The study was conducted at PT. XYZ. Methodology used: A total of 77 respondents participated in this research. Data processing was carried out using the Structural Equation Modeling (SEM) method with a Partial Least Squares (PLS) variance-based approach. The results of the reliability and construct validity tests indicate that all variables have a high reliability level, with Cronbach's Alpha values as follows: Compensation Management (0.96), E-Learning (0.95), Employee Satisfaction (0.94), Employee Performance (0.96), and Performance Appraisal (0.91), all of which exceed the threshold of 0.90. The team member satisfaction variable consists of 13 indicators (Z.01 to Z.13) and was measured using a survey involving 77 respondents. To meet the criteria for convergent validity, each item must have a loading factor value of at least 0.60. An R-square value of 0.81 indicates that 81% of the variability in the dependent variable. Based on the analysis results, all indicators in this study meet the criteria for good validity and reliability. The indicators for the Employee Satisfaction variable show loading factor values above the threshold of 0.60.
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