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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) Jurnal Ilmiah Manajemen Kesatuan 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 ABDIMAS (Pengabdian kepada Masyarakat) UBJ Bulletin of Community Engagement 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 Jurnal Akuntansi dan Sistem Informasi
Wastam Wahyu Hidayat
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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 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.
Determinants of Financial Reporting Quality Mediated in the Prevention of Fraudulent Financial Reporting and Firm Size as a Moderator Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti; Wastam Wahyu Hidayat
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3340

Abstract

Purpose: This study examines the effects of good corporate governance, internal audit function effectiveness, organizational culture, and information technology innovation on the quality of financial reporting, with the prevention of fraudulent financial reporting as a mediator. Additionally, it investigates the role of firm size as a moderating variable. Research Methodology: A survey method was used to gather data from the finance director/general manager, audit committee, internal audit unit manager (SPI), and accounting manager/finance manager at a state-owned enterprise (BUMN). Data analysis was conducted using a Structural Equation Model (SEM) with a Partial Least Squares (PLS) approach. Results: This study found that good corporate governance, internal audit effectiveness, organizational culture, and information technology innovation positively affect the prevention of fraudulent financial reporting. Good corporate governance, organizational culture, and IT innovation also improve financial reporting quality. However, internal audit effectiveness does not directly impact financial reporting quality. Firm size strengthens the positive relationship between governance mechanisms and financial reporting quality, both directly and through fraudulent financial reporting prevention. Conclusions: This study concludes that good corporate governance, internal audit effectiveness, organizational culture, and IT innovation are critical for enhancing financial reporting quality and preventing fraud. Firm size moderates the relationship, thereby amplifying the impact of these factors. Limitations: This study is limited to state-owned enterprises (BUMNs) and relies on self-reported data, which may introduce bias. Contributions: This research contributes insights into improving financial reporting practices by highlighting the roles of governance and organizational factors.
ANALISIS KEBANGKRUTAN PADA PERUSAHAAN SUB SEKTOR RESTORAN YANG TERDAFTAR DI BEI PADA MASA SEBELUM HINGGA PANDEMI COVID-19 MENGGUNAKAN METODE ZMIJEWSKIE Wastam Wahyu Hidayat
Makro: Jurnal Manajemen dan Kewirausahaan Vol. 9 No. 2 (2024): Makro: Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i2.2500

Abstract

This research aims to determine the level of bankruptcy in restaurant companies before the Covid-19 pandemic as measured using the Zmijewskie Z-Score method. This research is quantitative research with data on 4 companies listed on the Indonesian Stock Exchange for the 2019-2021 period. This research was assisted by the Microsoft Excel program. The results of the research show that the restaurant sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period, because the score < 0, means that the companies entered the company did not go bankrupt, but in 2020 semester I and 2020 semester II x -score experienced a very significant decline from the previous period, this happened because net income, total assets and current liabilities decreased from the previous period. The highest level of accuracy with an accuracy value of 65% in bankruptcy predictions for 4 companies in the restaurant sub-sector for the 2019 - 2021 period, is because the bankruptcy prediction results from 20 samples of 13 samples are closest to the actual financial conditions seen from the real profits generated by the companies.
The Dual Role of Revenue Concentration in Corporate Landbanking: Evidence from Urbanizing Property Markets Ardo Ryan Dwitanto; Adler Haymans Manurung; Nera Marinda Machdar; Wastam Wahyu Hidayat
Bulletin of Community Engagement Vol. 6 No. 2 (2026): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v6i2.2487

Abstract

This study examines the determinants of corporate landbanking behavior by integrating macroeconomic demand factors with firm-level strategic characteristics. Focusing on publicly listed property developers in Indonesia, it investigates how urbanization and exchange rate uncertainty influence landbanking decisions, and how these effects are conditioned by firms’ revenue concentration. Using panel data regression analysis, the results show that urbanization significantly increases landbanking, confirming its role as a key demand-side driver in property markets. Exchange rate uncertainty also has a positive effect, suggesting that firms use landbanking as a strategic tool to preserve flexibility under macroeconomic volatility. At the firm level, revenue concentration is positively associated with landbanking, indicating that more focused firms allocate greater resources to land as a core strategic asset. More importantly, this study introduces a dual-effect perspective in which revenue concentration simultaneously increases baseline landholding while reducing firms’ responsiveness to external demand shocks. The negative interaction effect implies that, although concentrated firms hold larger landbanks, they adjust their land accumulation less aggressively in response to urbanization than more diversified firms. By integrating insights from urban economics, real estate, and corporate strategy, this study contributes to the literature by highlighting the role of firm heterogeneity in shaping land supply behavior. The findings also offer policy implications, suggesting that land-use regulations should account for differences in firm structure to improve housing supply responsiveness in rapidly urbanizing economies.
The Effect of Green Banking and Risk Management on Profitability with ESG Disclosure as a Moderation Wirawan Widjanarko; Wastam Wahyu Hidayat; Yoseph Anastasius Didik Cahyanto
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 4 (2026): JIMKES Edisi Juli 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i4.5492

Abstract

The increasing importance of sustainable finance and the growing role of environmental, social, and governance practices in shaping banking performance. This study examines the impact of green banking, risk management, and ESG disclosure on bank profitability, with ESG disclosure also tested as a moderating variable.  A quantitative approach with a causal associative design is applied using data from banking companies listed on the Indonesia Stock Exchange during 2023–2025. Multiple regression analysis is employed to test both direct and moderating effects. The findings show that green banking and ESG disclosure have a positive and significant effect on profitability, while risk management, proxied by non-performing loans, has a significant negative effect. Furthermore, ESG disclosure strengthens the relationship between green banking and profitability and moderates the effect of risk management by reducing the adverse impact of credit risk on financial performance. The results indicate that sustainability-oriented practices combined with effective risk management play a crucial role in improving banking profitability. The study concludes that integrating green banking initiatives with strong ESG disclosure practices enhances financial outcomes, while proper risk control remains essential for maintaining stability and long-term performance in the banking sector.
Determinants of Technology Adoption and Financial Ratios on Banking Performance in Indonesia Through Net Interest Margin as Mediation Endah Suci Damayanti; Adler Haymans Manurung; Yayan Hendayana; Wastam Wahyu Hidayat
Integrated Journal of Business and Economics (IJBE) Vol 9, No 4 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i4.1334

Abstract

The purpose of this study is to explore the relationship between technology adoption, financial ratios that can affect banking performance in Indonesia through the mediation of Net Interest Margin. The research approach is Explanatory Research with purposive sampling technique obtained 35 go pubic banks selected with  9 years of financial statement data  from 2015 to 2023 so as to obtain 315 observations. The research findings show that BOPO strongly influences the NIM variable, giving rise to direct and indirect effects. All direct effects are the largest affecting ROA. Company management must manage Technology Adoption, NPL, LDR, Quality of Earning Assets (QEA) and BOPO to influence Banking Performance. Company management must manage these ratios to provide high ROA so that investors are interested in buying banking stocks. The efficiency of the company represented by BOPO needs to be managed so that NIM increases and can be limited to the maximum.  
Co-Authors Ade Onny Siagian Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Amalia, Dinda Ardo Ryan Dwitanto Ari Sulistyowati Arigawati, Desy Aulia Pramesti Bukhari, Eri Bungaran Saing, Bungaran Cahyadi Husadha Desy Pri Cahaya Sibarani Devi Fitriani Dharmanto, Agus Dian Sudiantini Difa Mulki Sabila Dinda Amalia Ekha Lestari Elia Rossa Endah Prawesti Ningrum Endah Suci Damayanti Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Eva Yanis Lafione Fahmi Kamal Faizal Faizal Faizal Faizal, Faizal Fikri , Adi Wibowo Noer Habib Musthafa Habib Musthafa Hadianto, Handini Pratami Haekal Maulana Shabir Handini Pratami Hadianto Hapzi Ali Idel Eprianto Ira Triyana 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 Nera Marinda Machdar 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 Sari, Rycha Kuwara Soehardi Soehardi Sugeng Sismayadi Sumaryono Sumaryono Supardi Supardi Suryati, Adelina Tamam Zaidan Rizqullah Thoriq Annashr Tri Widyastuti Tri Widyastuti Widi Winarso Widi Winarso, Widi Widjanarko , Wirawan Wijayanti, Murti Wirawan Widjanarko Wirawan Widjanarko Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Yayan Hendayana Yoseph Anastasius Didik Cahyanto Yulaeli, Tri Yulianah Yulianah Yuniati, Triana Zen, Agustian Zian Fachrian