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Wirmie Eka Putra

Unknown Affiliation

Author-ID : 2323943

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Literature Review Tax Minization, Tunneling Incentive, Debt Covenant, Bonus Mechanisms and Good Corporate Governance on Transfer Pricing Rio Baviga; Afrizal Afrizal; Wirmie Eka Putra; Rico Wijaya Z
International Journal of Business and Quality Research Vol. 2 No. 03 (2024): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v2i03.961

This research provides criticism of literature that examines and analyzes how Tax Minization, Tunneling Incentive, Deb Covenant, Bonus Mechanisms and Good Corporate Governance affect Transfer Pricing. The problem discussed in this research is to see the extent of the influence of Tax Minization, Tunneling Incentive, Deb Covenant, Bonus Mechanisms and Good Corporate Governance on Transfer Pricing. Based on the literature studied, there is an influence between Tax Minization, Tunneling Incentive, Deb Covenant, Bonus Mechanisms and Good Corporate Governance on Transfer Pricing.

Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review Handayani, Rahmi; Wirmie Eka Putra; Afrizal
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1362

The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach. Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.

The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack Emalia Fitri; Wirmie Eka Putra; Yudi Yudi
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.191

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.

Penerapan Sistem Keuangan Digital Berbasis Aplikasi Mobile untuk UMKM di Kelurahan Patunas Kabupaten Tanjabbar : Pengabdian Olimsar, Fredy; Wirmie Eka Putra; Dios Nugraha Putra; Heriyani, Heriyani; Dahlia, Dahlia; Scheilla Aprilia Murnidayanti; Afrizal, Afrizal
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3569

Pengabdian kepada Masyarakat (PPM) ini bertujuan untuk mengatasi rendahnya literasi keuangan dan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Patunas, Kabupaten Tanjung Jabung Barat, melalui penerapan sistem keuangan digital berbasis aplikasi mobile. Latar belakang program ini berangkat dari kebutuhan mendesak untuk meningkatkan pengelolaan keuangan UMKM yang masih menggunakan sistem manual, sehingga menghambat efisiensi dan akurasi pencatatan. Melalui pelatihan yang komprehensif, program ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menggunakan aplikasi keuangan digital, yang diharapkan dapat memperbaiki tata kelola keuangan dan memperluas akses terhadap layanan keuangan formal. Hasil utama yang diharapkan adalah meningkatnya efektivitas operasional, transparansi, dan daya saing UMKM. Kesimpulan dari kegiatan ini menunjukkan bahwa dengan penerapan teknologi digital secara berkelanjutan, ekosistem kewirausahaan di Kelurahan Patunas dapat ditingkatkan, serta memberikan model pemberdayaan yang dapat diterapkan di daerah lain

LITERATURE REVIEW: ANALISIS GREEN INTELLECTUAL CAPITAL DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH PROFITABILITAS Sri Widiyati; Sri Rahayu; Wirmie Eka Putra
Jurnal Dinamika Sosial dan Sains Vol. 2 No. 7 (2025): Jurnal Dinamika Sosial dan Sains
Publisher : CV.Sentral Bisnis Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60145/jdss.v2i7.204

Sebuah perusahaan, khususnya di sektor keuangan perlu untuk mencapai nilai perusahaan yang tinggi di tengah tuntutan kepedulian lingkungan dan persaingan ketat, di mana Green Intellectual Capital dan Green Accounting menjadi strategi krusial. Penelitian ini bertujuan untuk menganalisis pengaruh Green Intellectual Capital (GIC) dan Green Accounting terhadap Nilai Perusahaan, dengan mempertimbangkan peran mediasi dari Profitabilitas. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengumpulkan 15 artikel yang relevan dari Google Scholar menggunakan kata kunci “Intellectual Capital dan Green Accounting”. Hasil kajian literatur menunjukkan adanya temuan yang kontradiktif: (1) GIC dan Green Accounting secara langsung umumnya diharapkan berpengaruh positif terhadap Nilai Perusahaan, namun beberapa penelitian menunjukkan hasil negatif. Hal ini dapat terjadi karena pengungkapan GIC yang tidak meyakinkan investor atau biaya implementasi Green Accounting yang mengurangi laba dan dividen. (2) Profitabilitas terbukti sangat penting dan berpengaruh positif terhadap Nilai Perusahaan, mencerminkan kinerja keuangan yang baik dan menarik minat investor. (3) Profitabilitas berperan sebagai mediator, di mana GIC dan Green Accounting dapat memengaruhi Nilai Perusahaan secara positif melalui Profitabilitas. Namun, terdapat juga temuan yang menyatakan bahwa Profitabilitas gagal memediasi hubungan antara Green Accounting dan Nilai Perusahaan. Kesimpulannya, peran Profitabilitas sebagai mediator menunjukkan bahwa pengelolaan modal intelektual dan tanggung jawab lingkungan yang baik harus mampu meningkatkan laba terlebih dahulu untuk memberikan dampak positif pada Nilai Perusahaan.

The Role of Accountant Professional Commitment in the Relationship of Cloud Computing Services to the Performance of Startup Companies in Indonesia Ratih Kusumastuti; Derist Touriano; Dedy Setiawan; Wirmie Eka Putra; Lismawati; Dri Asmawanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.4482

This study aims to examine the effect of cloud computing services on the performance of startup companies in Indonesia, as well as to identify the mediating role of professional accountants' commitment in enhancing the effectiveness of digital technology adoption. The background of the study indicates that the rapid growth of startups, including those achieving unicorn status, is driven by digital transformation and the implementation of cloud computing, which increases operational flexibility, cost efficiency, and strategic innovation (Adjei et al., 2021; Elmorshidy, 2019; Khayer et al., 2020). On the other hand, the role of professional accountants is critical in managing risks and ensuring the integrity of financial management; thus, their commitment mediates the relationship between cloud computing adoption and startup performance (Kusumastuti et al., 2016; Mangiuc, 2017; Vasileiou & Kerr, 2021). Primary data were collected through an online survey using purposive sampling among professional accountants in the startup sector in Indonesia. Data analysis was conducted using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the assistance of IBM SPSS and WarpPLS version 7.0. The results reveal that cloud computing services have a significant positive effect on startup performance, and this effect is further enhanced when supported by a high level of professional accountants' commitment. These findings confirm that the synergy between technological capabilities and competent human resources is key to digital transformation and to enhancing the competitive advantage of companies in the era of globalization. The implications of this study underscore the need for investment in digital infrastructure and the improvement of human resource competence, particularly among professional accountants, to support innovative strategies and operational efficiency in startup environments. This research contributes both empirically and conceptually to the literature on digitalization and corporate performance.

PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Rizki Andreani; Wirmie Eka Putra; Fitrini Mansur
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.8635

This study aims to determine the influence of ownership structure and financial perfomance on tax agressiveness through company size as an intervening variabel in empirical studies of sectoral companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used in this study is secondary data in the form of an annual report ehich is accessed through the www.idx.xom and related company websites which are used as samples and use the data colection method by way of documentation. The data analysis method used in this study is the Partial Least Square - Structural Equation Modelling (PLS-SEM) method which is component-based or variance using SmartPLS software. The results of this study show that the ownership structure through foreign share ownership and public or public ownership does not have a significant effect on tax aggressiveness. The size of company through total assets, the amount of profit, and the number of employees do not have a significant effect on tax aggressiveness. Meanwhile, financial performance through leverage and profitability has a ownership structure and financial performance against tax aggressiveness.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA MELALUI PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) Sulis Septiani; Wirmie Eka Putra; Fitrini Mansur
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.8797

This study aims to determine the factors that affect the accountability of village fund management through the application of the Village Financial System (Siskeudes) as an intervening variable. The population in this study were all village officials in the Pemayung District area totaling 18 villages with the criteria for respondents, namely the Village Head, Village Secretary, Head of Financial Affairs (Village Treasurer), and Chairman or Member of BPD. The research sample was selected using saturated sampling with a sample size of 72 respondents. This research method uses quantitative techniques. This study uses primary data obtained by distributing questionnaires to respondents. This research data analysis technique uses PLS-SEM with SmartPLS software. The results showed that the role of village officials and community participation had no effect on the accountability of village fund management while the competence of village officials and the application of Siskeudes had a positive effect on the accountability of village fund management. The role of village officials has a positive effect on the application of Siskeudes. The competence of village officials has a negative effect on the application of Siskeudes. Community participation has no effect on the application of Siskuedes. The role of village officials and the competence of village officials affect the accountability of village fund management through the application of Siskeudes. Community participation has no effect on the accountability of village fund management through Siskeudes.

THE INTERPLAY OF ESG, ENTERPRISE RISK MANAGEMENT AND CORPORATE REPUTATION IN ENHANCING FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW Disya Yuke Farhana; Sri Rahayu; Wirmie Eka Putra
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.657

This study conducts a systematic literature review of 37 articles to analyze the influence of Environmental, Social, and Governance (ESG) and Enterprise Risk Management (ERM) on firm value, with corporate reputation as a mediating variable. Using Stakeholder Theory and Signalling Theory frameworks, this systematic review identifies that good ESG practices enhance corporate reputation through stakeholder expectation fulfillment and positive market signals. Similarly, effective ERM implementation strengthens reputation through transparent risk management and demonstrates management quality. Corporate reputation serves as a strategic asset mediating the relationship between ESG and ERM with firm value, enhancing trust and market valuation. The integration of ESG and ERM with strengthened reputation becomes the key to creating sustainable firm value. The research recommends consistent implementation of ESG and ERM with transparent disclosure, as well as further exploration of the interaction between both variables across various industry sectors.

Influence of Financial Literacy, Self-Control, and Risk Tolerance on Financial Well-Being with Investment Decision-Making as a Mediating Variable in Generation Z in Jambi City Raras Aroyo; Wirmie Eka Putra; Rita Friyani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9630

This study examines the influence of financial literacy, self-control, and risk tolerance on the financial well-being of Generation Z in Jambi City, where low literacy and impulsive behavior threaten financial stability (OJK, 2024). The aim is to examine the direct and mediating relationships in investment decision-making. Using a quantitative explanatory approach with PLS-SEM, the Generation Z population aged 18-28 years (133,114 people) was purposively sampled to obtain 100 respondents via a Google Form questionnaire. SmartPLS analysis included validity, reliability, and hypothesis testing. The results showed that financial literacy (β=0.405, p<0.01) and self-control (β=0.391, p<0.01) had a direct significant effect on financial well-being; investment decision-making mediated partially (H8-H9 were accepted), while risk tolerance was not significant (H3, H7, H10 were rejected). The conclusion recommends a self-control-based digital literacy program to improve sustainable investment decisions.

Co-Authors - Afrizal . Latifah Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Ammanda, Rinaldi Andi Mirdah Andi Mirdah Arnando Prasetya Dahlia Dahlia Dedy Setiawan DEDY SETIAWAN Dedy Setiawan Delta Ferryandi Wibowo Derist Touriano Dewi Fitriyani Dios Nugraha Putra Dios Nugraha Putra Disya Yuke Farhana Dri Asmawanti Ela Febriyani S Emalia Fitri Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Fitrini Mansur Fitrini Mansur Fredy Olimsar Heni Pujiastuti Heriyani, Heriyani Indra Lila Kusuma Ira Febrianti Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maya Widyana Dewi Melyza Melyza Mirdah, Andi Misni Erwati, Misni Mohammad Orinaldi Mukhzarudfa Mukhzarudfa Mukhzarudfa, Mukhzarudfa Musdalifa Musdalifa Nela Safelia Netty Herawaty Nurul Firda A Perdi Y Siregar Prasetyo, Eko Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Ranti Melasari Raras Aroyo Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rio Baviga Riski Hernando Rita Friyani Rizki Andreani Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Scheilla Aprilia Murnidayanti Simatupang, Laurencius SRI RAHAYU Sri Widiyati Suci Safitri Sulis Septiani Suryani Suryani Susfa Yetti Susfayetti Syafrul Antoni Syamsurijal Tan Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Warislan, Putri Wijaya, Riko Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi - Yudi Yudi Yuliusman - Yumna Syaza Kani Putri

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