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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Bina Praja Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Bisnis dan Akuntansi RELEVAN : Jurnal Riset Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JURDIASRA CARONG: Jurnal Pendidikan, Sosial dan Humaniora Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IJEMA
Unggul Purwohedi
Universitas Negeri Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Volatilitas Laba, Leverage Keuangan, Kebijakan Dividen, dan Price to Book Value Terhadap Volatilitas Harga Saham Josua Sirait; Unggul Purwohedi; Diena Noviarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.12

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh volatilitas laba, leverage keuangan, kebijakan dividen, dan price to book value terhadap volatilitas harga saham. Penelitian ini menggunakan data sekunder berupa laporan tahunan dari perusahaan terindeks Kompas 100 yang terdaftar dalam Bursa Efek Indonesia (BEI) selama periode 2014-2019 sebagai objek penelitian. Pemilihan sampel dilakukan dengan teknik purposive sampling yang menghasilkan 27 perusahaan dengan total observasi sebanyak 162 sampel. Penelitian ini menggunakan analisis regresi linear berganda untuk melakukan uji hipotesis dengan dibantu program SPSS versi 22. Hasil penelitian menunjukkan bahwa volatilitas laba dan leverage keuangan berpengaruh secara positif terhadap volatilitas harga saham, dan price to book value berpengaruh secara negatif terhadap volatilitas harga saham. Sementara itu, kebijakan dividen tidak berpengaruh terhadap volatilitas harga saham.
Pengaruh Karakteristik Perusahaan, Komite Audit dan Firm Growth Terhadap Intellectual Capital Disclosure Muthia Nur Izzah; Unggul Purwohedi; Indah Muliasari
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 2 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0102.02

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, ukuran komite audit, frekuensi rapat komite audit, dan firm growth terhadap intellectual capital disclosure. Penelitian ini menggunakan data sekunder berupa laporang tahunan dari perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2018 sebagai objek penelitian. Dengan teknik purposive sampling didapatkan sampel sejumlah 124 perusahaan dengan periode penelitian 3 tahun yang diolah dengan metode partial least square menggunakan aplikasi SmartPLS 3.3.2. Berdasarkan hasil penelitian, ukuran perusahaan, ukuran komite audit, frekuensi rapat komite audit, dan firm growth berpengaruh positif dan signifikan terhadap intellectual capital disclosure, leverage berpengaruh negatif dan signifikan terhadap intellectual capital disclosure, profitabilitas berpengaruh positif dan tidak signifikan terhadap intellectual capital disclosure.
Pengaruh Rasio Likuiditas, Total Assets Turnover, dan Tingkat Suku Bunga Terhadap Risiko Sistematis Saham Septina Dyah Maulidina; Unggul Purwohedi; Rida Prihatni
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 2 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0202.09

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, total assets turnover, dan tingkat suku bunga terhadap risiko sistematis saham. Rasio likuiditas diproksikan dengan current rasio dan risiko sistematis saham diproksikan dengan beta saham. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan PEFINDO pada periode 2016-2018. Teknik menentukan sampel menggunakan metode purposive sampling dan diperoleh sampel 59 perusahaan sehingga total amatan sebanyak 177. Analisis data untuk pengujian hipotesis pada penelitian ini menggunakan analisis regresi data panel dengan software Eviews 8. Berdasarkan hasil penelitian diketahui bahwa rasio likuiditas tidak berpengaruh signifikan terhadap risiko sistematis saham. Sedangkan total assets turnover dan tingkat suku bunga berpengaruh negatif dan signifikan terhadap risiko sistematis saham.
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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1623

Abstract

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.
Reinforcing Lecturer Readiness to Change by Increasing Psychological Capital and Engagement Lista Meria; Corry Yohana; Unggul Purwohedi; Saukani; Dwi Apriliasari
Aptisi Transactions On Technopreneurship (ATT) Vol 5 No 3 (2023): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v5i3.214

Abstract

Organizational change demands effective management, with the preparedness of human resources playing a pivotal role in achieving success. This study explores the interplay of psychological capital, work engagement, and entrepreneurial mindsets (both intrapreneurial and entrepreneurial) as predictors of lecturers' readiness for change. Conducted with 331 lecturers from private universities in Indonesia (Esa Unggul, Jakarta state university and Muhammadiyah Pringsewu, the research employs Structural Equation Modeling with Partial Least Squares (SEM PLS) for data analysis. The findings underscore the substantial influence of psychological capital and work engagement in enhancing lecturer readiness for change. Additionally, work engagement emerges as a critical mediator in the relationship between psychological capital and readiness for change. Notably, the study contributes to our understanding by delving into both intrapreneurial and entrepreneurial dimensions of entrepreneurial mindsets, offering a nuanced perspective on the factors shaping educator readiness for change. The research contributes theoretically by shedding light on the multifaceted roles of entrepreneurial mindsets in strengthening readiness for change, addressing a gap in the existing literature. Practical insights advocate for the cultivation of diverse entrepreneurial mindsets among educators to successfully navigate organizational change. This study establishes a foundation for future research in this evolving domain, emphasizing the significance of entrepreneurial approaches in preparing lecturers for the challenges posed by organizational change.
TRAINING ON THE IMPORTANCE OF DIGITAL PORTFOLIOS FOR PRIVATE CAMPUS STUDENTS Nasution, Hafifah; Wiradendi Wolor, Christian; Takidah, Erika; Hamidah, Hamidah; Saptono, Ari; Purwohedi, Unggul; Iranto, Dicky; Muhammad Zairin, Gentiga
International Journal of Engagement and Empowerment (IJE2) Vol. 3 No. 3 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i3.110

Abstract

This community service activity aims to increase the understanding of partners related to CV and increase expertise in making digital portfolios. This activity was preceded by analyzing the current situation faced by the partners. From the results of this analysis, the team concluded that a training activity related to the importance of digital portfolios for students was needed. The partners of this community service activity are students who are studying at Universiti Sabah Malaysia and Jakarta State University. This activity was done online via the Zoom application on Monday, July 10th 2023. Based on the evaluation results of this activity, students' understanding and abilities had increased about digital portfolio creation
ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB): JOB ROLE CHARACTERISTIC AND ORGANIZATIONAL CULTURE WITH IMPROVING EMPLOYEE JOB SATISFACTION Yanto, Wahyu Budi; Suhud, Usep Suhud; Purwohedi, Unggul Purwohedi
Jurnal Ekonomi Manajemen Vol 9, No 1 (2023): Mei 2023
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v9i1.3305

Abstract

The aims of study were to examine and analyze the effect of job characteristics and culture on satisfaction and OCB in Jakarta Customs and Excise Office Employees. The research was conducted by the Jakarta Customs and Excise Office. The research population were 1,403 employees at the Jakarta Customs and Excise Office. The number of samples were 294 employees. The data analysis method used validity, reliability, normality tests, linearity tests, classical assumption tests and path analysis. The results showed that job characteristics did not significantly affect the OCB of the Jakarta Customs and Excise Office employees. Organizational culture had a positive effect on OCB of Jakarta Customs and Excise Office employees. Job characteristics have no significant effect on job satisfaction of Jakarta Customs and Excise Office employees. Organizational culture has a positive effect on job satisfaction of Jakarta Customs and Excise Office employees. Employee job satisfaction had a positive effect on the formation of OCB behavior of the Jakarta Customs and Excise Office employees. 
The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value Rahmah, Nafilah Alfa; Purwohedi, Unggul; Handarini, Dwi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.345

Abstract

In this article, we examine the impact of ESG disclosure on firm value, with profitability and firm size serving as moderating variables. It utilizes balanced panel data from companies consistently listed in the IDX ESG Leaders index at any point in the observation period from January 2023 to March 2024. The data is derived from ESG score announcements by the Indonesia Stock Exchange and company financial reports. Moderated regression analysis is conducted using EViews software. The study employs two proxies for the dependent variable as a robustness test. The findings demonstrate that ESG disclosure has a negative and significant effect on firm value, as measured by Tobin's Q and Price-to-Book Value (PBV). Moreover, profitability and firm size moderate this relationship by reducing its negative impact. The implications of these results show that ESG disclosure is not always received positively by the market, where this has an impact on reducing firm value. Nonetheless, this impact can be minimized by profitability and firm size, which serve as additional signals for increasing market acceptance of ESG disclosures. Further research is recommended to expand the sample and observation period, add other variables that influence firm value, analyze without data transformation, or focus research on certain sectors.
Pengaruh Intellectual Capital Terhadap Financial Performance Dengan Competitive Advantage Sebagai Variabel Moderasi Jessica Naomi Theodora; Unggul Purwohedi; Adam Zakaria
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2876

Abstract

This research aims to test and analyze the influence of intellectual capital on financial performance with competitive advantage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2022. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2022 The sampling technique used purposive sampling technique, with 172 companies in this study. The analysis technique used is multiple linear regression using SPSS version 26 software. The results of this research prove that there is a positive influence of Intellectual Capital on Financial Performance. Competitive Advantage is able to moderate the relationship between Intellectual Capital and Financial Performance.
PENGARUH STRATEGIC MANAGEMENT ACCOUNTING, SUPPLY CHAIN PERFORMANCE DAN CUSTOMER VALUE PADA FIRM FINANCIAL PERFORMANCE Thaib I., M. Farian; Purwohedi, Unggul; Armeliza, Diah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.497

Abstract

Indonesia is one of the countries in Southeast Asia with a high GDP. However, Indonesia's logistic performance is not very impressive, ranking 46th out of 160 countries with an index of 3.15, still falling behind Singapore, Thailand, and Malaysia. This phenomenon could be attributed to a lack of supply chain configuration. Supply chain management involves how firms manage their resources as inputs, which are then processed to become products or outputs. Furthermore, in the field of strategic management, researchers have noted that firms in emerging countries are increasingly moving away from strategic management accounting (SMA), primarily due to its high cost and the need for experts to conduct SMA. However, it's worth noting that SMA includes supply chain configuration as a means to reduce costs and improve efficiency. SMA is not just about managing costs; it also focuses on enhancing performance from the customer's perspective, emphasizing Customer Value. Customer Value is a technique for boosting a firm's performance by strengthening customer relationships. Given the limited research in emerging countries, especially in Indonesia, this topic warrants further investigation. This research aims to analyze the effects of strategic management accounting, supply chain performance, and Customer Value on a firm's financial performance. Using a quantitative approach (SEM-PLS), 100 samples from Small and Medium Enterprises (SMEs) in Kota Bogor were tested. The results indicate that strategic management accounting has a negative effect on Firm Financial Performance, while Supply Chain Performance and Customer Value have positive effects on Firm Financial Performance.
Co-Authors Achmad Fauzi Adam Zakaria Aditya Pratama Afiffah, Annida Aji Ahmadi Sasmi Akbar Kurnianto Aldy Nova Ramadhoni Ali Abrori Andini Sih Afsari Utami Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka, Ari Armeliza, Diah Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Ayatulloh Michael Musyaffi Ayu Juwita Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Dhea Ananda Diah Armeliza Dicky Iranto Diena Noviarini Dini Destiara Ekaputri Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fadya Safa Nabilla Fathurohman, Muhammad Fatihah, Inggit Ukhti Fawazkha Salsa Binha Gatot Nazir Ahmad Gentiga Muhammad Zairin Hamidah . Hanna, Laurencia Audrey Hendrarini Suryaningtiyas Hera Khairunnisa Heru Dwiyanto I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia IGKA Ulupu Indah Muliasari Indra Pahala Jenny Setyowati Jessica Naomi Theodora Jihan Farsyadila Az-Zahwa Josua Sirait Kosasih, Fajar Gumilang Lasniroha, Magdalena M. Farian Thaib I. Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mardi Maulana Amirul Adha Mega Arthika Dewi Meria, Lista Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Nurul Muvida Radjaki Pirnando Pirnando Prameswari, Almira Dian Prameswari Puspitasari, Ananda Rachmadevi, Gita Astika Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Ricky Humisar Siahaan Rida Prihatni Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Rochma Sudiati Safariningsih, Ratna Tri Hari Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari sari budiarti Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Siti Rahayu Ningsih Sondang Salnika Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Surya Anugrah Susan Fahirah SYAMSUL HIDAYAT Thaib I., M. Farian Toba Antanov Simangunsong Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Usep Suhud Wahyu Wastuti Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf Syaifulloh Zakaria, Adam Zakiyyah Riris Merbaka ⁠⁠Surya Anugrah