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All Journal Jurnal Manajemen Bisnis Akuisisi : Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Interdisciplinary Social Studies Indonesian Journal of Innovation Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Advances in Accounting, Economics, and Management Journal of Economics, Assets, and Evaluation
Pamungkas, Wihandaru Sotya
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Non-Mutually Exclusive Trade-off and Pecking Order Theories: A Study in Indonesia Pamungkas, Wihandaru Sotya; Surwanti, Arni
Jurnal Manajemen Bisnis Vol 12, No 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v12i1.9542

Abstract

Research aim: This study aimed to strengthen empirical evidence that the trade-off (TOT) and pecking order (POT) theories in Indonesia are non-mutually exclusive.Design/methodology/approach: This study employed a sample of 636 manufacturing companies from 2014 to 2018.Research finding: The results revealed that companies in Indonesia used a Capital Structure consistent (CS) with the TOT and POT, or in other words, the TOT and POT theories are non-mutually exclusive.Theoretical contribution/originality: This study is different from previous research on data analysis strengthened by separating underleveraged and overleveraged companies.Practitioner/Policy implication: CS in Indonesia is following the TOT if it is underleveraged and according to POT if it is overleveraged.Research limitation/implication: This study has the limitation of only using a sample of manufacturing companies in Indonesia. Subsequent research can provide comprehensive results by increasing the sample of all companies excludes the financial sector.
Determinan Profitabilitas terhadap Bank Konvesional di Indonesia Pamungkas, Wihandaru Sotya; Silveyra, Eka Noviani
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1722

Abstract

The motivation for conducting this research was because, at the beginning of 2020, there was a Covid-19 pandemic which affected the global economy. The research objective is to find the effect of income diversification (RDV), non-performing loans (NPL), and company size (FSZ) on profitability (PRF) in conventional banks. This research uses a sample of conventional banks registered with the Financial Services Authority (OJK) for 2018-2021. The sampling technique used purposive sampling. The number of samples used was 92 banks. Data is obtained through the OJK website and each company. The analytical tool for testing the hypothesis is panel data regression analysis. The results obtained by RDV did not affect PRF, while NPL had a significant negative effect and FSZ had a significant positive effect.
The Influence of Financial Literacy, Lifestyle, and Pay Later Use on Consumptive Behavior Pamungkas, Wihandaru Sotya; Putri, Shinta Irfanny
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.437

Abstract

This research aims to obtain empirical evidence and analyze the impact of financial literacy (FL), lifestyle (LS), and use of pay later (UPL) on student consumptive behavior (CB). This research involved students from the Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta as the subjects. Samples were taken using the purposive sampling method, namely students who used pay later, and the accidental sampling method, namely students who were easy to find. The total sample collected was 135 people. Hypothesis testing was carried out using the structural equation modeling (SEM) method via AMOS software. The results showed that improvements in FLT, LST, and UPL contributed to the increase in SCB. These findings indicate that students who understand financial services should be able to control themselves, so they do not behave impulsively. However, they behave consumptively because they are encouraged to be accepted by their group members and have an extravagant lifestyle. This condition can be achieved because there is ease of payment using pay later.
Determinan Perilaku Keuangan Mahasiswa Pamungkas, Wihandaru Sotya; Muliana, Putri Surya
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.19782

Abstract

ABSTRACTThis research is motivated because many students are entangled in online loans, and monthly expenses are greater than income. The purpose of this study is to seek empirical evidence of the effect of financial literacy (FL), financial technology (FT), and lifestyle (LS) on student economic behavior (FB). The research used student subjects from the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta, class of 2018-2021, because they had taken courses related to financial management. Implementation of research in 2022. Sampling using the convenience sampling method. Data collection uses a questionnaire. The hypothesis test uses 167 pieces of data. The measurement scale uses intervals with a 5-level Likert method. Structural equation modeling (SEM) utilizing AMOS software is the analytical tool for testing the hypothesis. The results obtained by FL and LS had a significant positive effect on FB, while FT had no effect.ABSTRAKPenelitian ini dimotivasi karena banyak mahasiswa yang terjerat pinjaman online serta  pengeluaran bulanan lebih besar dari pada pendapatan. Tujuan penelitian ini mencari bukti empiris pengaruh literasi keuangan (FL), financial technology (FT), dan gaya hidup (LS) terhadap perilaku keuangan mahasiswa (FB). Penelitian memakai subyek mahasiswa Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta angkatan tahun 2018-2021 karena telah menempuh mata kuliah yang terkait dengan manajemen keuangan. Pelaksanaan penelitian tahun 2022. Pengambilan sampel menggunakan metode convenience sampling.  Pengumpulan data memakai kuesioner. Uji hipotesis memakai data sebanyak 167 buah. Skala pengukuran menggunakan interval dengan metode likert 5 tingkat.  Alat analisis untuk uji hipotesis adalah Structural Equation Modeling (SEM) memanfaatkan software AMOS. Hasil yang diperoleh FL dan LS berpengaruh positif signifikan terdahap FB, sedangkan FT tidak berpengaruh
Determinan Kebijakan Perusahaan Membayar Dividen pada Sektor Barang Konsumsi Pamungkas, Wihandaru Sotya
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 8, No 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v8i2.2870

Abstract

Abstrak Penelitian bertujuan mencari bukti empiris pengaruh arus kas investasi (AKI), profitabilitas (PRF), likuiditas (LIK), kepemilikan institusi (KIN), struktur modal (SMD), dan ukuran perusahaan (UPR) terhadap kebijakan membayar dividen (KMD). Sampel yang digunakan adalah perusahaan yang bergerak di sub-sektor makanan minuman mulai tahun 2016-2021. Teknik pengambilan sampel menggunakan purposive sampling menggunakan kriteria perusahaan menyampaikan laporan keuangan dalam mata uang rupiah dan memiliki SMD 1. Jumlah data yang digunakan untuk uji hipotesis sebanyak 246 unit. Data diperoleh dari web Bursa Efek Indonesia (BEI) dan masing-masing perusahaan. Analisis data menggunakan analisis regresi binomial logistic karena KMD merupakan variabel dummy. Hasil yang diperoleh yaitu AKI serta SMD berpengaruh negatif signifikan, LIK tidak berpengaruh, dan PROF, KIN, serta UPR berpengaruh positif signifikan terhadap KMD.
Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Barang Konsumen Tahun 2020-2021 Hidayat, Rifki Wahyu; Pamungkas, Wihandaru Sotya
Journal of Economics, Assets, and Evaluation Vol. 1 No. 2 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i2.99

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Modal Intelektual dan Good Corporate Governance yang terdiri dari kepemilikan institusional, dewan direksi, dan dewan komisaris independen terhadap Kinerja Keuangan pada perusahaan barang konsumen yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2021. Jumlah perusahaan yang digunakan sebanyak 60 perusahaan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan model regresi yang dianalisis menggunakan Eviews 10. Berdasarkan hasil penelitian yang dilakukan menunjukkan bahwa Modal intelektual berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, Dewan direksi berpengaruh positif tidak signifikan terhadap kinerja keuangan perusahaan, sedangkan Kepemilikan institusional dan Dewan komisaris independen berpengaruh negatif tidak signifikan terhadap kinerja keuangan Perusahaan.   This research aims to determine the influence of Intellectual Capital and Good Corporate Governance consisting of institutional ownership, board of directors and independent board of commissioners on the Financial Performance of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2020-2021. The number of companies used was 60 companies using the purposive sampling method. This research uses a regression model which is analyzed using Eviews 10. Based on the results of the research conducted, it shows that intellectual capital has a significant positive effect on the company's financial performance, the board of directors has an insignificant positive effect on the company's financial performance, while institutional ownership and the independent board of commissioners have an insignificant negative effect. on the company's financial performance.
The Influence of Financial Literacy, Financial Technology and Financial Self-Efficacy on Financial Inclusion Pamungkas, Wihandaru Sotya; Setyani, Sherly Rehula
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.438

Abstract

This research aims to find empirical evidence of the influence of financial literacy (FLT), financial technology (FTC), and financial self-efficacy (FSE) on financial inclusion (FIC). This research is based on inconsistent previous research findings. This research uses a sample of students still actively studying at Universitas Muhammadiyah Yogyakarta (UMY). The sampling method uses purposive and convenience sampling, namely active students from the 2019-2022 class and easy to find. Data was obtained by distributing questionnaires using Google Forms from 180 respondents. The analysis tool uses structural equation modeling (SEM). The analysis results found that FLT, FTC, and FIC had a positive effect on FSE. This finding implies that individuals and society can access financial products and services because they know the availability of technology and the belief that using financial products and services has benefits.
DETERMINAN STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI INDONESIA Pamungkas, Wihandaru Sotya; Kusumadani, Fia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4495

Abstract

Penelitian ini bertujuan menganalisis pengaruh likuiditas (LK), struktur aset (SA), risiko bisnis (RB), ukuran perusahaan (UP), dan set kesempatan investasi (SKI) terhadap struktur modal (SM). Motivasi melakukan penelitian ini karena pada tahun 2020 dan 2021 terjadi pandemi Covid-19 mengakibatkan perekonomian secara global termasuk di Indonesia mengalami penurunan. Penelitian ini menggunakan sampel perusahaan yang bergerak di sektor manufaktur tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria yaitu perusahaan menyampaikan laporan keuangan ke Bursa Efek Indonesia (BEI) dalam mata uang rupiah. Banyaknya observasi yang digunakan uji hipotesis 561 unit. Penelitian menemukan bahwa LK dan RB tidak berpengaruh terhadap SM, SA dan SKI berpengaruh positif, dan UP berpengaruh negatif. Temuan ini menggambarkan bahwa perusahaan membiayai aset tetap dan kesempatan investasi menggunakan hutang namun perusahaan besar cenderung memiliki hutang yang rendah.
Determinan Kebijakan Perusahaan Membayar Dividen pada Sektor Barang Konsumsi Pamungkas, Wihandaru Sotya
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 8 No. 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v8i2.2870

Abstract

Abstrak Penelitian bertujuan mencari bukti empiris pengaruh arus kas investasi (AKI), profitabilitas (PRF), likuiditas (LIK), kepemilikan institusi (KIN), struktur modal (SMD), dan ukuran perusahaan (UPR) terhadap kebijakan membayar dividen (KMD). Sampel yang digunakan adalah perusahaan yang bergerak di sub-sektor makanan minuman mulai tahun 2016-2021. Teknik pengambilan sampel menggunakan purposive sampling menggunakan kriteria perusahaan menyampaikan laporan keuangan dalam mata uang rupiah dan memiliki SMD < 1. Jumlah data yang digunakan untuk uji hipotesis sebanyak 246 unit. Data diperoleh dari web Bursa Efek Indonesia (BEI) dan masing-masing perusahaan. Analisis data menggunakan analisis regresi binomial logistic karena KMD merupakan variabel dummy. Hasil yang diperoleh yaitu AKI serta SMD berpengaruh negatif signifikan, LIK tidak berpengaruh, dan PROF, KIN, serta UPR berpengaruh positif signifikan terhadap KMD.
The Consequence Of Investment Opportunity Set In Strengthening Investment Policy On Profitability In Indonesia: Dampak Ketersediaan Peluang Investasi dalam Memperkuat Kebijakan Investasi terhadap Profitabilitas di Indonesia Pamungkas, Wihandaru Sotya
Indonesian Journal of Innovation Studies Vol. 25 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i1.998

Abstract

This study investigates the empirical impact of investment policy components—investment cash flow, investment opportunity set (IOS), IOS strengthening investment policy, institutional ownership, and firm size—on the profitability of manufacturing companies that went public before 2015. Analyzing audited financial statements from 2015 to 2020, our results indicate that investment cash flows exhibit no significant influence on profitability. Conversely, the IOS demonstrates a positive effect, further strengthened by its interaction with investment cash flow. Institutional ownership emerges as a positive contributor, along with firm size, both positively impacting profitability. This underscores the crucial role of identifying strategic investment opportunities in enhancing corporate profitability. These findings provide valuable insights for firms seeking to optimize their investment policies and augment financial performance. Highlights: Strategic Investment Opportunities: Emphasizes the pivotal role of identifying and leveraging investment opportunities to enhance corporate profitability. IOS Interaction and Strengthening: Highlights the positive impact of Investment Opportunity Set (IOS) on profitability, further strengthened by its interaction with investment cash flow. Institutional Ownership and Firm Size Influence: Underscores the positive influences of institutional ownership and firm size on corporate profitability, providing actionable insights for optimizing investment policies. Keywords: Investment Policy, Opportunity Set, Cash Flow, Institutional Ownership, Firm Size
Co-Authors Afifah, Hasnaul Hidayat, Rifki Wahyu Kusumadani, Fia Muliana, Putri Surya Putri, Shinta Irfanny Setyani, Sherly Rehula Silveyra, Eka Noviani