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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Telaah dan Riset Akuntansi Enrichment : Journal of Management Indonesian Economic Review Journal of Islamic Economics Business (JIsEb)
Hepi Prayudiawan
UIN Syarif Hidayatullah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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 1 
Determinan Yang Mempengaruhi Kinerja Karyawan Pada Bank BRI Cabang Kramat Jati Jakarta Hepi Prayudiawan
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 2 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v6i2.3556

Abstract

The Determinant that Influence Employee Performance in Bank of BRI Branch of Kramat Jati JakartaThere are a lot of factors that determine the employee performance, included competence, working disciplines, and working environment. The aim of this study is to determine the impact of competence, working disciplines, and working environment on Employee Performances in Bank of BRI, Kramat Jati Branch. The analysis method that used in this research is multiple regression. The result shows that the competence and working environment have a positive impact on employee performance. But, the working discipline don’t has an impact on employee performance. There are several implication of this research, such as: first, the company should recruit the employee with good competency. Second, the company should create a conducive working environment. Third, the company should have a good regulation to make sure the working disciplineDOI: 10.15408/ess.v6i2.3556
Pengaruh Debt Covenant, Profitability, Exchange Rate, Mekanisme Bonus Pada Transfer Pricing Hepi Prayudiawan; Jodie Dwi Pamungkas
Akuntabilitas Vol 13, No 1 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i1.15328

Abstract

This study aims to analyze the effect of Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms on the company’s decision to do Transfer Pricing. The independent variable in this study is transfer pricing which is proxied by the sale of related parties. The independent variables in this study are Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms. This study used data from financial statements or annual reports of companies listed on the Indonesia Stock Exchange. The population of this study are all companies listed on the Indonesia Stock Exchange except for finance sector in 2016-2018. The results of the analysis of this study indicated that the Profitability variable influences the company’s decision to do Transfer Pricing, while Debt Covenant, Exchange Rate and Bonus Mechanism indicated that the variable did not affect the company’s decision to do Transfer Pricing
PENGARUH AKUNTABILITAS, PENGETAHUAN AUDIT DAN GENDER TERHADAP KUALITAS HASIL KERJA AUDITOR INTERNAL (Studi Empiris Pada Inspektorat Wilayah Provinsi DKI Jakarta) Ainia Salsabila; Hepi Prayudiawan
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.386 KB)

Abstract

This research examines the influence of accountability, audit knowledge, and gender to quality of work of internal auditors. The respondents in this study were auditors who worked for The Inspectorate of DKI Jakarta Province. The number of auditor who observed in this study was 68 auditors. They came from some auditors who worked in The Inspectorate of DKI Jakarta Province. The method of determining the sample was purposive sampling method, the data processing methods. That used by researcher were the multiple regression analysis.The result shows that the accountability, audit knowledge and gender simultaneously and significantly to quality of work of internal auditors. Keyword: accountability, audit knowledge, gender, quality of work of internal auditor.
Is There Relationships of Investment, Risk, Efficiency Levels of Financial Performance in Sharia Insurance in Indonesia? Deni Pandu Nugraha; Hepi Prayudiawan; Eris Sudariswan
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.396 KB)

Abstract

The purpose of this study is to analyze the effect of Premium Growth, Investment Return, Leverage, Loss Claim Ratio. Healthy level with the value of Risk-Based Capital, and the Level of Efficiency on the Growth of Return On Assets (ROA) in Sharia Insurance Companies in Indonesia. The sample in this study was 34 Sharia Insurance Companies in Indonesia in 2013-2017. This study uses panel data regression analysis with Eviews version 9. sample data collection technique using purposive sampling. The results of this study indicate that simultaneously the independent variable influences the effect of Premium Growth, Investment Return, Leverage, Loss Claims Ratio, Healthy Level with Risk-Based Capital, and Efficiency Level has a significant effect on Return on Assets (ROA). Partially the results show that Investment Results, Leverage, Loss Claims Ratio, and Efficiency Levels influence Return On Assets (ROA), while Premium Growth and Soundness with Risk-Based Capital values have no effect on Return On Assets (ROA) with a significance level.
The Role of the Manufacturing Industry in the Economy of West Java Province : An Input-Output Analysis Approach Lukman Lukman; Princess Nurjanah; Awani Ceria Luksita; Hepi Prayudiawan; Suhendra Suhendra
Indonesian Economic Review Vol. 5 No. 2 (2025): August : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i2.71

Abstract

The West Java government is directing the development of an industrial-based economy. This study analyzes the relationship between the manufacturing industry sector and other economic sectors, identifying the multiplier effect and leading sectors in the manufacturing industry to be developed in West Java. This study is a quantitative descriptive study using the input-output analysis method in 2016. The results of the study indicate that the manufacturing industry sector can encourage the construction sector as its downstream sector and attract the wholesale and agricultural sectors as its upstream sectors. When viewed from the multiplier effect side, the manufacturing industry sector has not been able to become a sector with the highest income multiplier value and workforce multiplier in West Java. The manufacturing industry sub-sectors that are key sectors in the economy of West Java Province are the Textile and Apparel Industry; Metal Goods, Computers, Electronic Goods, Optics and Electrical Equipment Industry; Transportation Equipment Industry; Chemical, Pharmaceutical and Traditional Medicine Industry Sub-sector; Machinery and Equipment Industry (YTDL).
Analysis of Interlocking Directorship, Diversification of Operations, Geographical Diversification, Bonus Compensation to Earning Management Hepi Prayudiawan; Shabrina Azzahra
Journal of Islamic Economy and Business (JIsEB) Vol. 3 No. 1 (2024): Journal of Islamic Economics and Business (JISEB)
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/gcq8vn82

Abstract

This study aims to analyze empirical evidence of the linkage of leadership positions, operational diversification, geographic spread, and bonus compensation in profit management. We analyzed manufacturing companies on the Indonesia Stock Exchange from 2014 to 2018. Purposive sampling method was used in this study. Discretionary accrual proxies are used on profit management variables. The study was analyzed by multiple linear regression. The study found that leadership linkages, operational diversification, and geographic diversification affect revenue management. The bonus has no effect on performance.
Analysis of Sharia Hotel Tourism Performance Factors in the Seribu Islands, DKI Jakarta in 2024 Lukman Lukman; Hepi Prayudiawan; Suhendra Suhendra; Bahrul Yaman; Awani Ceria Luksita
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.73

Abstract

Sharia tourism has become one of Indonesia’s leading sectors contributing significantly to national foreign exchange earnings. In line with this development, the hospitality industry plays a strategic role in realizing competitive and sustainable sharia-based tourism. This study aims to analyze the determinants that influence the performance of sharia hotel tourism in Indonesia. A quantitative research approach was employed, utilizing Partial Least Squares (PLS) as the main analytical tool to test the proposed model and hypotheses. The findings indicate that the performance of sharia hotel tourism can be assessed through several key indicators, including employment absorption, improvement of community economic welfare, as well as environmental and socio-cultural sustainability. Furthermore, empirical evidence reveals that the performance of sharia hotel tourism is significantly affected by various factors such as environmental conditions, quality of services, governance systems, accessibility, infrastructure, facilities, and regulatory frameworks. Among these, regulatory factors demonstrate strong linkages with aspects of location, capital, and promotional efforts, which collectively determine the competitiveness and attractiveness of sharia-compliant hotels. The study emphasizes the importance of comprehensive governance and policy support in strengthening sharia tourism performance. Hence, effective collaboration among stakeholders, including government, hotel managers, and local communities, is crucial to enhance Indonesia’s position as a global center for sharia tourism.
Co-Authors Ainia Salsabila Awani Ceria Luksita Awani Ceria Luksita Bahrul Yaman Eris Sudariswan Jodie Dwi Pamungkas Lukman Lukman Lukman Lukman Princess Nurjanah Shabrina Azzahra Suhendra Suhendra Suhendra Suhendra