Article Per Year (5 Year)
p-Index From 2021 - 2026
7.357
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis Journal of Consumer Sciences 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 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 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 Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
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 Social Sciences Other

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 75 Documents
Search

 3   4   5   6   7 
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.
Pengaruh Kepemilikan Institusional, Manajemen Laba, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Periode 2020-2022 Aldy Nova Ramadhoni; Unggul Purwohedi; Ayatulloh Michael Musyaffi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2063

Abstract

This research aims to examine the influence of institutional ownership, earnings management, profitability, and leverage on firm value. The population in this study consists of companies in the property and real estate sector. The sample size for this study includes 29 companies with a total of 81 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. The data analysis method involves multiple linear regression analysis using SPSS version 26. The results of this study empirically demonstrate that profitability has a positive and significant impact on firm value. On the other hand, institutional ownership, earnings management, and leverage do not have a significant influence on firm value.
The Influence of Net Profit Margin, Dividend Payout Ratio, and Total Asset Turnover on Sharia Share Prices in Jakarta Islamic Index Mustafa, Ahmad Wildan Adiansyah; Purwohedi, Unggul; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.10

Abstract

This study was conducted to determine whether there is an effect of using the ratio of NPM, TATO, and DPR on Sharia Stock Prices in the Jakarta Islamic Index during the 2016 – 2019 period with or without the control variable of industry type. The use of this variable aims to describe the condition of the company fundamentally that can affect the price of sharia shares in JII. The type of industry used as the control variable uses the dummy variable method on sharia stock prices in the Jakarta Islamic Index (JII) for the 2016-2019 period. The research method used in this study is quantitative. The selection of research samples using the purposive sampling technique. The results of this study are the net profit margin has no effect on stock prices with or without industrial type control variables, and the dividend payout ratio has no effect on stock prices with or without industrial type control variables. total asset turnover has a positive effect on stock prices with or without industrial type control variables.
Factors Affecting Auditor's Ability to Detect Fraud Prameswari, Almira Dian Prameswari; Purwohedi, Unggul; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.06

Abstract

This study seeks to investigate the impact of auditor independence, competence, professional skepticism, and time constraints on their ability to detect fraud. This study uses primary data collected from a sample of auditors employed by the East Jakarta-based Public Accounting Firm (KAP) who have obtained permission from the Ministry of Finance and are listed on the official website of the Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. 52 respondents were selected using a convenience sampling method for this study. In this study, hypotheses were tested using multiple regression models and SPSS 25. The results indicate that: 1) Independence has a positive impact on the auditor's ability to detect fraud; 2) Competence has no impact on the auditor's ability to detect fraud; 3) Professional skepticism has a positive impact on the auditor's ability to detect fraud; and 4) Time pressure has no impact on the auditor's ability to detect fraud.
Analysis Of Audit Fee Determinants In Manufacturing Companies In Indonesia Stock Exchange Lasniroha, Magdalena; Purwohedi, Unggul; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.13

Abstract

This study's objective is to investigate and offer empirical evidence concerning the impact of the Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, and Internal Audit Function on Audit Fee. In this study, the population comprised of 153 Manufacturing Companies listed between 2017 and 2019 on the Indonesia Stock Exchange (IDX). In addition, the number of observations in this study comprised of 78 observations from 26 manufacturing companies listed on the IDX between 2017 and 2019, which were selected based on the sample selection criteria and the outcomes of theclassical assumption test. Multiple regression equations were used to examine the study's data. Audit fees were not significantly affected by independent commissioners, company risk, or the internal audit function. It is evident from these data that the auditor's determination of the magnitude of the audit fee is influenced by the firm's level of profitability and complexity; consequently, the company must consider its complexity and financial performance to ensure that the audit fees it pays are suitable
Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan Fathurohman, Muhammad; Purwohedi, Unggul; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.
Pengaruh TQM Terhadap Kinerja UMKM dengan Mediasi Keunggulan Bersaing Rahmawati, Desy; Purwohedi, Unggul; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.02

Abstract

Penelitian ini memiliki tujuan untuk menguji dan menganalisis pengaruh Total Quality Management (TQM) terhadap kinerja UMKM, menguji dan menganalisis pengaruh TQM terhadap keunggulan bersaing, menguji dan menganalisis pengaruh keunggulan bersaing terhadap kinerja UMKM, serta menguji dan menganalisis pengaruh TQM terhadap kinerja UMKM dengan mediasi keunggulan bersaing. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel non-probability sampling berupa purposive sampling. Data primer penelitian melalui pengumpulan kuesioner yang diperoleh dari total sampel sebanyak 70 Pemilik UMKM di Kecamatan Pademangan, Jakarta Utara. Penelitian menggunakan teknik analisis data berupa analisis statistik deskriptif dan analisis statistik inferensial melalui PLS-SEM pada SmartPLS 3.0. Hasil penelitian menyimpulkan bahwa (1) TQM secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; (2) TQM secara signifikan memiliki pengaruh positif terhadap keunggulan bersaing; (3) Keunggulan bersaing secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; serta (4) Keunggulan bersaing memediasi hubungan TQM terhadap kinerja UMKM secara signifikan memiliki pengaruh positif. Penelitian ini memberikan kontribusi terhadap hasil temuan yang didapatkan untuk penelitian yang sejalan dan memberikan kontribusi terhadap Resource Based View Theory dan Dynamic Theory of Strategy. Selain itu, penelitian ini memberikan implikasi terhadap Pelaku UMKM untuk bisa menerapkan sistem TQM dalam usaha agar mampu bersaing secara kompetitif yang dapat meningkatkan kinerja usaha.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Rachmadevi, Gita Astika; Purwohedi, Unggul; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.07

Abstract

The purpose of this study is to test and analyze the effect of capital structure and profitability on company value with company size as moderating variable. This study used secondary data from financial report in the mining sector and basic industry and chemicals sector in 2019-2021 using a purposive sampling method. Based on the criteria, the sample used for this study was 48 companies in the mining sector and 68 companies in the basic industry and chemicals sector. The analysis technique used is panel data regression analysis using software EViews. The results showed that capital structure has a positive effect on the company value, profitability has a negative effect on the company value, company size has a negative effect on the company value, company size is able to moderate the effect of capital structure on company value, and company size is able to moderate the effect of profitability on company value.
Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi Annisa, Diana; Sumiati, Ati; Purwohedi, Unggul
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.08

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility on company performance with gender diversity as a moderating variable in the Basic and Chemical Industry Sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methods with secondary data sourced from the company's annual report and sustainability report. The research sample of 54 companies was selected using simple random sampling technique. The data analysis techniques used include multiple linear regression analysis and moderation, as well as hypothesis testing. The results showed that the independent board of commissioners (X1) had a significant positive effect on company performance, the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerial ownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition, gender diversity (z) is able to moderate the effect of independent commissioners and audit committees on company performance and gender diversity (Z) is not able to moderate the effect of managerial ownership and corporate social responsibility on company performance.
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni 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 Arthika Dewi, Mega Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui Ibrahim, Cut Nandia Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna 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 Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridwan, Kiagus Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Sakinah, Iis Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Sih Afsari Utami, Andini Simangunsong, Toba Antanov Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Thaib I., M. Farian Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Ulupu, IGKA Usep Suhud Wardani, Ori Tunggul Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam