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FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Afiffah, Annida; Murdayanti, Yunika; Purwohedi, Unggul
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.

MANAJEMEN LABA: BAGAIMANA DAMPAKNYA TERHADAP IPO UNDERPRICING? Andre Yulius Sahat Nauli Sitompul; Unggul Purwohedi; Ari Warokka
Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017
Publisher : University of Merdeka Malang

The purpose of this research was to investigate the effect of accrual and real earning management on IPO underpricing which was measured by initial return, on the first day of trading in Indonesia Stock Exchange, of Indonesian manufacturing companies during 2010-2014. This research was conducted using a purposive sampling technique from 20 analyzed manufacturing companies. Earnings management variable was measured using discretionary accruals, abnormal cash flow, abnormal production cost, and abnormal discretionary expenses while IPO underpricing was calculated using the initial return on the first day of stock trading in the stock exchange. This research used ordinary least squares technique (OLS) multiple linear regression analysis. The result of this study revealed that the real earning management practice through abnormal cash flow had a positive effect on IPO underpricing while the other earnings management proxy had a negative significant effect on underpricing. This finding indicated that every earnings management practice could give an effect in a different direction on IPO underpricing phenomenon, as a response of investors on the published company’s performance. Hence, this study’s finding provided a significant empirical contribution to the signaling theory, in particular for the issue of IPO underpricing in Indonesian Capital Market practices.

Analysis Factor of Capital Structure Property and Real Estate Companies in Indonesia Ranila Suciati; Unggul Purwohedi; Gatot Nazir Ahmad
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 6 No 2 (2018): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

This study aims to determine the effect of company Size (SIZE), Liquidity(LIQ), Growth Opportunity (GROWTH), Tangibility (TANG), dan Bussines Risk (RISK) of Capital Structure-property and real estate in Indonesia. This research is quantitative research aiming to work out a systematically explain the facts and properties in an object in the study then do the merger between related variables in it with the presentation of secondary data from the financial statements of banking companies in the country of Indonesia. The population used in this study is a banking company listed in Indonesia stock exchanges in the period 2009-2016. Research results for property and real estate in Indonesia The value of R square model is 0,589 percent means that the variation of capital structure that can be explained by the independent variables in the analysis of Size, Liq, Growth, Tang, and Risk of 58.90 percent of the remaining of 41.1 percent explained by other factors not included in this study.

Personal Finance Determinants Factors (Case Study on Management Master Students of Universitas Negeri Jakarta) Deisy Siska Abriani; Gatot Nazir Ahmad; Unggul Purwohedi
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol 3 No 2 (2020): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.03.2.7

The objectives of this study are 1) to analyze the factors that influence personal financial behavior, 2) to test the hypothesis of the influence of financial knowledge, financial attitudes, locus of control, and income on personal financial behavior in Masters of Management students at the State University of Jakarta. The unit of analysis is students of Master of Management, State University of Jakarta. The observation unit was 110 respondents who were students of the Jakarta State University Management Masters who were registered from February 2015 to February 2017 with an active status and had received a matriculation program. Data collection techniques using questionnaires and observations. The data analysis technique used is Multiple Regression Analysis and Univariate One-Way ANOVA Test with SPSS 22. The results of the descriptive analysis showed: a) The level of financial knowledge of the respondents reached 83%; b) Financial Attitude has the highest index compared to other dimensions (87%), and c) Locus of Control (79%). The hypothesis testing results show 1) There is an effect of financial knowledge on financial behavior with the tstatistic obtained by 3,968> ttable = 1,659 and prob. value = 0,000 <0.05, then H1 is accepted and significant. 2) There is a direct and significant positive effect of financial attitudes on personal financial behavior with the tstatistic obtained at 4,700> ttable = 1.659 and the value of prob. value = 0.000 <0.05, then H1 is accepted and significant. 3) Locus of control has not influenced personal financial behavior with the t-statistic obtained is 0.257 <ttable = 1.659 and the value of prob.value = 0.798> 0.05, then H1 is not accepted. 4) Income has a significant influence on personal financial behavior, with the test results showing an F value of 3,436 with a Sig of 0.020 <0.05, so H1 is acceptable, so it can be concluded that there is a significant difference in the personal financial behavior of respondents based on the four income categories. Testing the hypothesis proves that income affects personal financial behavior.

FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Annida Afiffah; Yunika Murdayanti; Unggul Purwohedi
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.

National and Organizational Culture, Performance Evaluation and Trust: Evidence from Multinational Company Subsidiary in Indonesia Unggul Purwohedi
Signifikan: Jurnal Ilmu Ekonomi Vol 6, No 2 (2017)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

The aim of this study is to investigate the impact of national and organizational culture on the relationship between accounting and trust in a subsidiary of a Western Multi-National Company (MNC) in Indonesia. This study use a qualitative field study of one French MNC subsidiary and interview four expatriate directors, nine Indonesian managers and 10 Indonesian employees. Key themes were identified with the assistance of NVivo software. In this study, accounting, through formal performance evaluation, contributes to trust building between supervisors and their subordinates. Formal performance evaluation through transparent and objective evaluation increases trust in the supervisor. On the other hand, informal performance evaluation tends to decrease trustful behaviour due to secrecy in the evaluation process. It appears that Indonesian national culture does influence organizational culture preference in the local staff. Individuals share national culture as a result of values developed from family, religion, education, and experience.DOI: 10.15408/sjie.v6i2.4733

The Influence Factors of Continuance Intention to Use a Music Streaming Application Diyah Wulandari; Usep Suhud; Unggul Purwohedi
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Currently, streaming music applications have a high demand by smartphone users in Indonesia. Streaming music applications is new trend and can’t be separated from the people daily life, because of the need for full access, easy and inexpensive music services. This study aimed to find out the factors that influence continuance intention to use a music streaming application. This study uses variable perceived ease of use, perceived enjoyment, entertainment, habit, social influence, satisfaction and continuance intention. The data used in research is primary data obtained from online questionnaires. Sample in this study were 200 respondents streaming music application users from Spotify in the Greater Jakarta area. The sampling technique of this study was non-probability sampling with purposive sampling method. This study uses a quantitative approach through statistical analysis. Tests conducted using Structural Equation Modeling (SEM) with the help of analysis of moment structures (AMOS 24). This result shows that perceived ease of use, perceived enjoyment, and entertainment have a positive and significant effect toward satisfaction. Satisfaction and habit have a positive and significant effect toward continuance intention. Meanwhile social influence has a negative and significant effect toward continuance intention.

Analysis of Determinant Factors Performance of Alliance Strategy: Empirical Study in Learning Guidance in DKI Jakarta Maikel Rudianto; Unggul Purwohedi; Budi Santoso
International Journal on Advanced Science, Education, and Religion Vol 3 No 1 (2020)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

The alliance strategy is one solution to face the speed of competition in the business world or business. Strategic alliances are cooperative strategies in the form of partnerships that help bring together the strengths of each party in order to benefit each other in the form of long-term benefits and competitiveness in the market. The Alliance strategy can be judged successful or not by measuring the performance of the strategic alliance, because the most commonly used alliance measure is performance. So that a healthy alliance strategy implemented by a company is to see and evaluate the performance of the company's alliance strategy.This research was conducted with a non-sampling method or census of 132 (one hundred thirty-two) branches in DKI Jakarta in one of the companies in the field of education originating from Japan and developing an alliance strategy in Indonesia. Data collection is done by questionnaire and meet with the owners or branch leaders directlyFrom this study it was concluded that Goodwill trust, Competence Trust and Tangible & Intangible Resources Sharing had a positive influence on the performance of the alliance's strategy. Besides Tangible & Intangible Resources Sharing as an intervening variable is able to mediate the relationship of Goodwill trust and Competence Trust on the performance of the alliance's strategy.

The Influence Factors of Continuance Intention to Use a Music Streaming Application Diyah Wulandari; Usep Suhud; Unggul Purwohedi
International Journal on Advanced Science, Education, and Religion Vol 2 No 2 (2019)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Currently, streaming music applications have a high demand by smartphone users in Indonesia. Streaming music applications is new trend and can’t be separated from the people daily life, because of the need for full access, easy and inexpensive music services. This study aimed to find out the factors that influence continuance intention to use a music streaming application. This study uses variable perceived ease of use, perceived enjoyment, entertainment, habit, social influence, satisfaction and continuance intention. The data used in research is primary data obtained from online questionnaires. Sample in this study were 200 respondents streaming music application users from Spotify in the Greater Jakarta area. The sampling technique of this study was non-probability sampling with purposive sampling method. This study uses a quantitative approach through statistical analysis. Tests conducted using Structural Equation Modeling (SEM) with the help of analysis of moment structures (AMOS 24). This result shows that perceived ease of use, perceived enjoyment, and entertainment have a positive and significant effect toward satisfaction. Satisfaction and habit have a positive and significant effect toward continuance intention. Meanwhile social influence has a negative and significant effect toward continuance intention.

Analysis of Determinant Factors Performance of Alliance Strategy: Empirical Study in Learning Guidance in DKI Jakarta Maikel Rudianto; Unggul Purwohedi; Budi Santoso
International Journal on Advanced Science, Education, and Religion Vol 3 No 1 (2020)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

The alliance strategy is one solution to face the speed of competition in the business world or business. Strategic alliances are cooperative strategies in the form of partnerships that help bring together the strengths of each party in order to benefit each other in the form of long-term benefits and competitiveness in the market. The Alliance strategy can be judged successful or not by measuring the performance of the strategic alliance, because the most commonly used alliance measure is performance. So that a healthy alliance strategy implemented by a company is to see and evaluate the performance of the company's alliance strategy.This research was conducted with a non-sampling method or census of 132 (one hundred thirty-two) branches in DKI Jakarta in one of the companies in the field of education originating from Japan and developing an alliance strategy in Indonesia. Data collection is done by questionnaire and meet with the owners or branch leaders directlyFrom this study it was concluded that Goodwill trust, Competence Trust and Tangible & Intangible Resources Sharing had a positive influence on the performance of the alliance's strategy. Besides Tangible & Intangible Resources Sharing as an intervening variable is able to mediate the relationship of Goodwill trust and Competence Trust on the performance of the alliance's strategy.

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