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All Journal Jurnal Siasat Bisnis Jurnal Konseling dan Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal MIX : Jurnal Ilmiah Manajemen Jurnal Manajemen & Keuangan Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) Jurnal Manajemen Jurnal Akuntansi JURNAL ILMIAH KOHESI Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science Indonesian Journal of Innovation and Applied Sciences (IJIAS) Journal of Accounting and Finance Management (JAFM) International Journal of Economics and Management Research JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Financial Management Studies

Widarto Rachbini

Faculty Of Management And Business, Universitas Pancasila, Jakarta, Indonesia

Author-ID : 2541063

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA Momon Momon; Widarto Rachbini; Amilin Amilin
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.

Wage Policy Impact on Employee Performance in Industry Areas Bekasi District Sabil Sabil; Mohamad Syamsul Maarif; Edie Toet Hendratno; Widarto Rachbini
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

In the last few years, employee performance has decreased because the wages received are considered insufficient to meet the needs of a decent life. The purpose of this study was to examine and analyze those influencing wage policies and employee performance in companies in the Bekasi Regency industrial area. The study population was employees of companies in the industrial area of ??Bekasi Regency. In accordance with structural equition modeling (SEM), a sample of 285 respondents was selected through a purposive sampling technique. Data analysis was applied by applying government regulation theory, trade union theory, labor productivity theory, wage policy theory and employee performance theory. Hypothesis testing was carried out using SEM with the Lisrel Version 8.80 application. The results showed that the direct effect of government regulations, labor unions, work productivity and living costs has a significant effect on wage policies and government regulations, labor unions, wage policies have a significant effect on employee performance and indirect effects. government regulations, labor unions, work productivity, cost of living, have a significant effect on employee performance through wage policies.

FINANCIAL PERFORMANCE ANALYSIS OF STOCK PRICES WITH DIVIDEND POLICY AS INTERVENING VARIABLES IN THE METAL MINING SECTOR Mia Maharani; Zulkifli Zulkifli; Widarto Rachbini
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

This study aims to determine, test, and analyze the effect of the current ratio, cash ratio, debt to asset ratio, debt to equity ratio, return on assets, and return on equity on stock prices with dividend policy as an intervening variable. The case study in this study is a metal mining sector company listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2020. This study is quantitative with data analysis techniques used as descriptive analysis using financial ratio analysis. Collection by collecting financial reports on the website www.IDX.co.id in 2015-2020. The population in this study consisted of 11 sub-sector companies. The research sample was five companies, and the sampling technique used purposive sampling. The data analysis method used in this research is using SmartPLS version 3.0. The results show that the current and cash ratios are unrelated to dividend policy. Debt to asset and debt to equity ratios are unrelated to dividend policy. Return on assets and return on equity are also not significant to dividend policy. The current ratio and cash ratio have a significant effect on stock prices. Debt to asset ratio and debt to equity ratio significantly affect stock prices. Return on assets and return on equity have a significant effect on dividend policy. And dividend policy has a significant effect on stock prices, so that dividend policy can be an intervening variable on stock prices in metal mining sector companies listed on the Indonesian Stock Exchange (IDX) for the 2015-2020 period.

Peran Kualitas Auditor pada Determinan Tax Avoidance Perusahaan Customer Goods Frans; Darmansyah; Widarto Rachbini
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 2 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.02.22

ABSTRACT Tax avoidance is a business transaction designed to reduce the tax burden by exploiting loopholes in a country's tax laws so that tax experts declare it legal because they don't violate tax regulations. Many companies that are more interested in maximizing profits, strict efficiency guidelines on tax spending are widely applied by companies. The cause of low tax revenues is low tax compliance. Tax compliance remains low because taxpayers do not pay their tax obligations, and because taxpayers pay less than what they should. This study aims to analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance. To analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance with audit quality as a moderator. The method applied in this research is the quantitative method and the form of explanative research. The population in this research is the number of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling method in this study using purposive sampling. The data analysis method of this research is using moderation regression model analysis with the help of the SPSS 24 program. The results of this study found that profitability, institutional ownership, and company risk have no effect on tax avoidance of customer good companies listed at the IDX for the 2016-2019 period. Leverage has a significant effect on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality moderated the effect of profitability, leverage, and institutional ownership on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality does not moderate the impact of Company Risk on Tax Avoidance of Consumer Goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. ABSTRAK Penghindaran pajak merupakan transaksi bisnis yang dirancang guna mengurangi beban pajak melalui pemanfaatan celah dalam undang-undang perpajakan suatu negara agar pakar perpajakan menyatakan legal karena tidak melanggar aturan perpajakan. Banyak perusahaan yang lebih tertarik untuk memaksimalkan keuntungan, penerapan efisiensi yang ketat pada pengeluaran pajak banyak diterapkan perusahaan. Penyebab rendahnya penerimaan pajak ialah masih rendahnya kepatuhan pajak. Kepatuhan pajak tetap rendah karena tidak membayar kewajiban pajak oleh wajib pajak, serta karena wajib pajak membayar kurang dari yang seharusnya dibayar. Penelitian ini bertujuan untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance. Untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance dengan kualitas audit sebagai pemoderasi. Metode yang diterapkan dalam penelitian ini ialah metode kuantitatif dan bentuk penelitian eksplanatif. Populasi dalam penelitian ini merupakan jumlah perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis data penelitian ini menggunakan analisis model regresi moderasi dengan bantuan program SPSS 24. Hasil penelitian ini menunjukkan bahwa profitabilitas, kepemilikan institusional, dan risiko perusahaan tidak berpengaruh terhadap tax avoidance pada perusahaan customer good yang terdaftar di BEI periode 2016-2019. Leverage berpengaruh signifikan terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas audit terbukti memoderasi pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas Audit terbukti tidak memoderasi pengaruh Risiko Perusahaan terhadap Tax Avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019.

Pengaruh Kompetensi, Etika Profesional dan Proses Pengendalian Manajemen terhadap Akuntabilitas Kinerja dan Fraud Akademik Akuntan Pendidik di Perguruan Tinggi Swasta Wilayah DKI Jakarta Sigit Pamungkas; Suratno; Widarto Rachbini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 1 (2021): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i1.156

This research was intended to examined about the influence of competencies, professional ethics and management control process on performance accountability and academic fraud of teaching accountant. The study was conducted by survey method. The data used in this research were primary data collected by questioners. Based on the results of data analysis and discussion, it was obtained the following research findings: 1) the influence of the competencies, professional ethics and management control process on performance accountability are positive and not significant; 2) the influence of the competencies, professional ethics, management control process and performance accountability on academic fraud of teaching accountant are negative and significant

Kick Off Peningkatan Potensi Ekonomi Kreatif Masyarakat Melalui Koperasi, Bumdes dan UKM Berbasis Kearifan Lokal di Kabupaten Soppeng M. Ardiansyah Syam; Syahril Djaddang; Fachrudin Salim; Widarto Rachbini
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 01 (2021)
Publisher : Universitas Pancasila

Abstrak Ekonomi Kreatif merupakan salah satu sektor yang diharapkan mampu menjadi kekuatan baru ekonomi nasional yang berkelanjutan, dan menekankan pada penambahan nilai barang melalui daya pikir serta kreatifitas manusia. Pada tahun 2019, ekonomi kreatif Indonesia tumbuh sebesar 6.25% melampai pertumbuhan ekonomi nasional. Untuk menumbuhkan dan meningkatkan potensi ekonomi kreatif berbasis kearifan lokal, pelatihan dasar kewirausahaan dan dasar-dasar akuntansi bagi pengurus dan anggota koperasi, bumdes dan UKM merupakan hal yang sangat diperlukan. Salah satu permasalahan yang dihadapi oleh Usaha kecil dan Menengah (UKM) adalah akses permodalan baik dari bank maupun lembaga keuangan lainnya yang disebabkan oleh ketidakmampuan pemilik Usaha Kecil dan Menengah untuk menyajikan laporan keuangan usahanya dengan benar. Tujuan dari pelatihan dasar kewirausahaan dan dasar-dasar akuntasi ini adalah untuk menginisiasi anggota masyarakat untuk menjadi wirausahawan yang memahami pentingnya pencatatan dan pelaporan keuangan berdasarkan disiplin akuntansi. Berdasarkan data dari Badan Ekonomi Kreatif Indonesia, Sulawesi Selatan memiliki 188.547 unit ekonomi kreatif, dan 181.048 atau 96.02% belum memiliki badan usaha. Di Kabupaten Soppeng tercatat hanya 1.2 % pelaku usaha ekonomi kreatif. Untuk itu pelatihan dasar kewirausahaan dan dasar-dasar akuntansi merupakan salah satu solusi awal untuk menginisiasi dan membina pelaku ekonomi kreatif. Sebagai rekomendasi, pelatihan mengenai pentingnya badan usaha dari aspek hukum dan legalitas perlu dilakukan sebagai tindak lanjut dari pelatihan dasar kewirausahaan dan dasar-dasar akuntansi. Abstract The Creative Economy is one of the sectors that is expected to be a new strength of the national economy that is sustainable, and emphasizes the addition of value through the power of thought and human creativity. In 2019, Indonesia's creative economy grow by 6.25% beyond national economic growth. To foster and enhance the potential of the creative economy based on local wisdom, entrepreneurship basic training and accounting basics for management and members of cooperatives, community service and SMEs is very necessary. One of the problems faced by Small and Medium Enterprises (SMEs) is access to capital from both banks and other financial institutions caused by the inability of Small and Medium Business owners to present their business financial statements correctly. The aim of this basic entrepreneurship training and the fundamentals of accounting is to initiate community members to become entrepreneurs who understand the importance of financial recording and reporting based on accounting discipline. Based on data from the Indonesian Creative Economy Agency, South Sulawesi has 188,547 creative economy units, and 181,048 or 96.02% do not have business entities. In Soppeng Regency, there are only 1.2% of creative economy entrepreneurs. To that end, basic entrepreneurship training and fundamentals of accounting is one of the initial solutions for initiating and fostering creative economic actors. As a recommendation, training on the importance of business entities from legal and legal aspects needs to be done as a follow-up to basic entrepreneurship training and fundamentals of accounting.

The Building Sustainable Performance of the Umrah Travel Business in DKI Jakarta: Studies on Umrah Travel in DKI Jakarta Province Murdani; Sri Widyastuti; Widarto Rachbini
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55607/ijembis.v3i2.149

This study examines the effect of Quality Management and ethical leadership on the sustainability of the Umrah Travel business through corporate performance. A structured questionnaire was used to collect data from managers of Umrah Travel who work for the companies surveyed. Data from random sampling by distributed questionnaires to 80 participants found 395 official Umroh travels companies in DKI Jakarta. The results showed that Quality Management effect Business Sustainability. However, Quality Management has a positive and significant effect on company performance. Ethical leadership has a positive and significant effect on company performance. Ethical leadership also has a positive and significant effect on Business sustainability. Company Performance positively and significantly affects the sustainability of the Umrah travel business in DKI Jakarta. This study encourages company leaders to use a Quality management practice framework to improve company performance and long-term business sustainability. Umrah travel companies must improve the quality of Management practices and long-term business sustainability. In achieving long-term business sustainability, ethical leadership practices and company performance are the foundation and driving forces for achieving these goals. The research update is to add a systemic deposit (implementation guarantee) for every departure plan; every Umrah travel must deposit a minimum departure guarantee of 15-25%.

The Effect of Capital Structure, Liquidity, Dividend Policy, and Debt Policy on Company Value with Profitability as Moderating Variables in the Jakarta Islamic Index for the 2016-2020 Period Yulia Swantika Tanjung; Tri Widyastuti; Widarto Rachbini
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.58

This study is to see the effect of Capital Structure, Liquidity, Dividend Policy and Debt Policy on Firm Value and will later be moderated by Profitability of companies listed on the Jakarta Islamic Index for the 2016-2020 period. This study uses a quantitative and descriptive approach with a population of all companies listed on the Jakarta Islamic Index (JII) as many as 30 companies, so that a sample with the number of data observations (N) is 70 observations for each variable (14 companies x 5 years). research period). The type of secondary data with data sources is the company's website and also www.idx.go.id. The data analysis technique is Multiple Linear Regression Analysis using SPSS software. The research findings show: 1) Capital structure, liquidity, dividend policy, debt policy and profitability have a significant effect on firm value. 2) Profitability acts as a moderator in the influence of capital structure, liquidity, dividend policy, and debt policy on firm value. Keywords: Capital Structure, Liquidity, Dividend Policy, Debt Policy, Profitability, Firm Value

Empirical Effects of Price, User Experience, and Peer Influence on Goal-Oriented Browsing in Indonesian Online Food Shopping Widarto Rachbini
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 10 No. 2 (2024): JABM, Vol. 10 No. 2, Mei 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.2.363

Background: Within the continuously evolving landscape of the online food shopping industry, there is a recognized urgency for enhanced user experiences, novel pricing strategies, and sophisticated marketing approaches. These elements are integral to captivating and retaining customers within the fiercely competitive digital marketplace.Purpose: This study investigates the behaviors of Indonesian consumers within the realm of online food purchases, driven by the imperative to unravel pivotal factors influencing their decision-making processes. Design/methodology/approach: Employing a quantitative approach and structural equation modeling (SEM), this research rigorously examines the influence of price-awareness, user experience, and peer influence on both goal-oriented browsing and persuasion efficacy among Indonesian consumers. Findings/Result: The study found that price-awareness and user experience significantly influence goal-oriented browsing. Peer influence significantly affects both goal-oriented browsing and persuasion efficacy. Goal-oriented browsing positively impacts persuasion efficacy.Conclusion: The study concludes that enhancing user experience, leveraging peer influence, and adopting competitive pricing are essential for engaging and persuading consumers. Strategic improvements in these areas not only enhance persuasion efficacy but also solidify competitive positions within the market landscape.Originality/value (State of the art): This study uniquely examines the combined effects of price-awareness, user experience, and peer influence on goal-oriented browsing and persuasion efficacy in Indonesian online food shopping. It offers valuable insights and actionable strategies for marketers, contributing to advanced knowledge in digital marketing and consumer behavior. Keywords: price-awareness, user experience, peer influence, goal-oriented browsing, persuasion efficacy.

Exploring Frugal Buying, Social Influence, and App Behavior in Online Food Shopping in Indonesia Widarto Rachbini; Silverius Y. Soeharso; Harimurti Wulandjani; Tiolina Evi; Erwin Permana; Suyanto Suyanto
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 3 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i3.007

Objectives: This quantitative study investigates the relationships among Frugal Buying Habits, Social Influence, Task-oriented app usage, Pleasure-oriented app usage, and Digital persuasion in the context of online food shopping via delivery apps in Indonesia.Methodology: We employ an explanatory research design, testing hypotheses derived from existing literature. A purposive sampling method selects 300 active users of online food delivery apps. Structural Equation Modeling (SEM) with Smart PLS software analyzes the data.Findings: Frugal Buying Habits are associated with both Task-oriented and Pleasure-oriented app usage. Social Influence strongly impacts Digital Persuasion. Task-oriented app usage positively correlates with Digital Persuasion while Pleasure-oriented app usage does not.Conclusion: These findings highlight opportunities for app developers to cater to frugal consumers and leverage social influence, improving user experiences. Policymakers should consider regulating digital persuasion tactics for ethical practices. This research contributes to understanding online food shopping dynamics.

Co-Authors Achsanul Qosasi Amilin Amilin Anna Agustina Darmansyah Derriawan Derriawan Djaddang, Syahril Edie Toet Hendratno Eka Febriyanti Emi Rahmawati Erwin Permana Erwin Permana Fachrudin Salim Fahruddin Salim FEVIN ANDRYANTO Frans Harimurti Wulandjani Harimurti Wulandjani Hastuti Sari Sari Budiningsih Iha Haryani Hatta Jim Hoy Yam JMV Mulyadi M. ARDIANSYAH SYAM Marissa Grace Haque Mia Maharani Mohamad Syamsul Ma’arif Momon Momon Murdani Noni Agustina Peni Setiyo Wati Purwoko, Bambang Ratna Salsabilah Wahyuni Ratnawati Susanto Ratnawati Susanto Sabil Sabil Sigit Pamungkas Silverius Y. Soeharso Sri Widyastuti Suratno Suratno Suyanto Suyanto Tiolina Evi Tiolina Evi Tri Widyastuti Yuli Azmi Rozali Yulia Swantika Tanjung Zulkifli Zulkifli

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