Article Per Year (5 Year)
p-Index From 2021 - 2026
7.907
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 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 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 : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 79 Documents
Search

 4   5   6   7   8 
Pengaruh Corporate Governance terhadap Firm Value dengan Market Competition sebagai Variabel Intervening Magdalena Jullina Lier, Maria; Purwohedi, Unggul; Muhammad Zairin, Gentiga
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.11

Abstract

This study is a quantitative research that examines the influence of corporate governance on firm value, with market competition as an intervening variable. The sample in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, totaling 128 companies with a total of 384 data samples. Hypothesis testing was conducted using multiple linear regression analysis by software SPSS 25. The results of this study indicate that: (1) Corporate Governance has a positive influence on the Firm Value of manufacturing companies in Indonesia, (2) Market Competition has a positive influence on the Firm Value of manufacturing companies in Indonesia, (3) Corporate Governance mediated by Market Competition has a positive influence on the Firm Value of manufacturing companies in Indonesia.
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.
Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey Rini Oktavia; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.822

Abstract

This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. Public interest statement Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. Article History Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023
Analysis of management accounting information on competitive advantage in servitized manufacturing firms with decision making effectiveness and innovation by mediation Nugroho, Andri Setyato; Purwohedi, Unggul; Prihatni, Rida
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2971

Abstract

This study aims to test and analyze the effect of MAI on CA in servitized manufacturing firms, MAI on DME, DME on CA, and the effect of MAI on CA by DME mediation, the effect of MAI on IN, IN on CA, and the effect of MAI on CA by IN mediation. The research method uses a quantitative approach with a convenience sampling. The primary research data was collected through questionnaires obtained from a total sample of 82 manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area, Surabaya, East Java. The research used data analysis techniques in the form of descriptive statistical analysis and statistical analysis through PLS-SEM on WarpPLS 7.0. The results of the study concluded that (1) MAI on CA; (2) MAI on DME; (3) DME on CA; (4) DME mediates MAI on CA; (5) MAI on IN; (6) IN on CA; and (7) IN mediates MAI on CA, all result has a significant positive effect. This research contributes to parallel research and contributes to contingency theory. In addition, this research has implications for manufacturing companies to be able to optimize management accounting information in an effort to be able to competitively which can improve business performance compared to its competitors
Pengaruh Pressure, Rationalization, Opportunity, dan Penyalahgunaan Teknologi Informasi Terhadap Academic Fraud Niken Eka Rahayu; Unggul Purwohedi; Sri Zulaihati
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 2 No. 3 (2025): SEPTEMBER: Education and Community
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/jvwa0y07

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya fenomena kecurangan akademik, terutama sejak peralihan ke pembelajaran daring akibat pandemi Covid-19, Kecurangan akademik mencakup tindakan seperti menyontek, plagiarisme, dan bekerja sama saat ujian. Tujuan penelitian ini adalah untuk mengetahui apakah pressure berpengaruh terhadap academic fraud, rationalization berpengaruh terhadap academic fraud, opportunity berpengaruh terhadap academic fraud, dan penyalahgunaan teknologi informasi berpengaruh terhadap academic fraud. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan model kuesioner atau survei. Populasi merupakan mahasiswa Pendidikan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta Angkatan 2022 – 2024. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah proportional random sampling dengan jumlah 150 responden. Hasil penelitian ini menunjukkan bahwa pressure tidak berpengaruh signifikan terhadap academic fraud, rationalization berpengaruh positif dan signifikan terhadap academic fraud, opportunity tidak berpengaruh signifikan terhadap academic fraud, dan penyalahgunaan teknologi informasi berpengaruh positif dan signifikan terhadap academic fraud. Penelitian ini diharapkan menjadi referensi tambahan dalam pengembangan kajian di bidang pendidikan, dapat memberikan informasi bagi institusi pendidikan untuk mencegah academic fraud, meningkatkan kesadaran integritas akademik bagi mahasiswa Pendidikan Akuntansi sebagai calon pendidik, serta membantu dosen memahami faktor-faktor pendorong kecurangan guna mendorong upaya pencegahan yang lebih efektif.
Transformasi Digital dalam Sistem Perpajakan Daerah: Apakah Memperkuat Faktor Utama Kepatuhan Pajak? Abrori, Ali; Purwohedi, Unggul; Yusuf, Muhammad
Jurnal Bina Praja Vol 16 No 3 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.687-701

Abstract

The contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government. Therefore, understanding the factors that influence tax compliance is essential for easing the central government's budget constraints and strengthening local government self-reliance. This study examines the relationship between tax morale, tax awareness, and tax service quality in shaping tax compliance in Jakarta Province. In addition, this study explores how digital transformation affects the relationship between these factors and tax compliance. The research methodology is quantitative, where the Partially Least Square-Structured Equation Model (PLS-SEM) is employed. The data was collected through questionnaires on land and building tax at UPPD Kelapa Gading, a local tax office in Jakarta. Using convenience sampling, we obtained 188 valid respondents for analysis. The finding concluded that tax morale and tax service quality positively affect the taxpayer. On the other hand, tax awareness has no significant effect on tax compliance. Meanwhile, the implementation of information technology to streamline the business process was effective in improving the relationship between tax awareness and tax service quality to tax compliance but has minimal effect on tax morale. This finding implies that enhancing tax compliance requires both internal and external perspectives. Meanwhile, solely improving taxpayers' knowledge has a minimal impact. Furthermore, digital transformation effectively enhances external factors, such as tax awareness and tax service quality, by providing taxpayers with easy access to reporting, notification, and paying taxes.
Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars Siahaan, Ricky Humisar; Suhud, Usep; Purwohedi, Unggul
Journal of Consumer Sciences Vol. 6 No. 1 (2021): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Human Ecology, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jcs.6.1.62-76

Abstract

This study aims to determine the effect of ethnocentrism, animosity, product country image, and brand image on the willingness to buy Chinese car products. Data were collected from Chinese car users and potential car buyers. The purposive sampling technique was chosen in this study, which resulted in 300 respondents for analysis. Data were analysed using exploratory factor analysis and structural equation modelling. The results showed that ethnocentrism had a significant positive effect on animosity and had a significant negative effect on brand image, animosity had a significant negative effect on willingness to buy, the brand image had a positive and significant effect on willingness to buy, and product country image had a significant positive effect on brand image. Meanwhile, ethnocentrism and product country image do not affect willingness to buy. This study helps to improve our understanding of consumer behaviour regarding the purchase of foreign products.
ANALISIS STRATEGI KEUANGAN MATRIKS UNTUK MENGETAHUI TINGKAT PERTUMBUHAN VALUE CREATION PERUSAHAAN BERKELANJUTAN Ridwan, Kiagus; Purwohedi, Unggul; Warokka, Ari
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 9 No. 2 (2018): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.403 KB) | DOI: 10.21009/JRMSI.009.2.04

Abstract

ABSTRAK Perkembangan industri panas bumi di kawasan ASEAN belum optimal, sehingga perusahaan perlu menganalisis kemampuan keuangannya untuk mengetahui permasalahan yang terjadi di dalam perusahaan. Konsep penciptaan nilai dan manajemen pertumbuhan dapat digabungkan untuk menjadi sebuah strategi keuangan matriks. Strategi ini merupakan alat diagnostik yang dapat digunakan untuk mengevaluasi dan menavigasi melalui perubahan kondisi keuangan dan menggambarkan situasi penciptaan nilai seta manajemen pertumbuhan pada periode tertentu, berdasarkan peringkat dan menempatkannya pada matriks kuadran. Penelitian ini menganalisis variabel Growth in sales, SGR, ROIC, WACC, dan spread EVA. Dalam strategi ini, setelah diketahui kondisi keuangan, maka perusahaan dipetakan ke dalam 4 grafik kuadran. Hasilnya bahwa pada tahun penelitian, hampir semua perusahaan yang bergerak di bidang energi panas bumi di kawasan ASEAN berada dalam kondisi defisit kas. Hal ini menyiratkan bahwa perusahaan perlu meningkatkan dana dari sumber internal maupun eksternal dan mempertahankan kemampuan laba. Di masa mendatang, kondisi keuangan perusahaan diharapkan masuk ke kuadran I dan II.
PENGARUH LITERASI KEUANGAN, PENERAPAN PENGELOLAAN KEUANGAN DAN PERILAKU MENABUNG TERHADAP KESIAPAN PENSIUN: STUDI EMPIRIS PADA ASN WANITA DI LINGKUNGAN PEMERINTAH PROVINSI DKI JAKARTA : Ori Raya Wardani, Ori Tunggul; Warokka, Ari; Purwohedi, Unggul
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 10 No. 2 (2019): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.126 KB)

Abstract

Kesiapan menghadapi masa pensiun adalah kemampuan individu untuk menjadikan kehidupannya nyaman dimasa pensiun, hal tersebut dapat tercapai apabila individu tersebut melakukan persiapan. Individu yang bekerja harus bertanggung jawab atas kehidupan di masa pensiun yang akan mereka hadapi, termasuk individu yang bekerja di lingkungan pemerintah. Pegawai pemerintah dengan fasilitas program dana pensiun belum terjamin dapat hidup nyaman di masa pensiunnya. Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, penerapan pengelolaan keuangan dan perilaku menabung terhadap kesiapan pensiun ASN wanita di lingkungan Pemerintah Provinsi DKI Jakarta. Penelitian ini menggunakan pendekatan kuantitatif. Objek penelitian ini adalah Kesiapan Pensiun ASN wanita Pemerintah Provinsi DKI Jakarta. Unit analisis yang digunakan adalah 36 SKPD Pemerintah Provinsi DKI Jakarta. Penentuan sampel menggunakan teknik probability sampling. Jumlah sampel yang digunakan sebanyak 389 sampel. Metode yang digunakan metode survey dengan kuisioner. Desain penelitiannya deskriptif dan tipe penelitan yang digunakan explanatory research. Metode analisis data yang digunakan dalam penelitian ini meliputi: analisis statistik deskriptif dan analisis statistik parametrik. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas dan uji hipotesis menggunakan SEM (Structural Equation Modeling). Hasil dari penelitian ini adalah literasi keuangan, penerapan pengelolaan keuangan dan perilaku keuangan berpengaruh secara positif terhadap perilaku menabunG
The Influence of Human Resources, Information Technology, and Internal Control Systems on Budget Preparation with External Factors as Moderating Variables Arthika Dewi, Mega; Purwohedi, Unggul; Ulupu, IGKA
Journal of World Science Vol. 3 No. 7 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i7.685

Abstract

This research aims to determine the effect of Human Resources, Information Technology, and Internal Control System on budget preparation by considering external factors as moderating variables. The focus of this research is the planning staff at Lemdiklat Polri and its ranks, which include Lemdiklat Polri, 34 SPN, and 15 Pusdik. The method used in this study is quantitative, using the SmartPLS 4.0 program. Data were collected through a survey of 50 respondents of planning staff in Lemdiklat Polri and its ranks. The results showed that Human Resources had no significant effect on budget preparation. In contrast, Information Technology and Internal Control System have a significant influence on budgeting. However, external factors do not moderate the influence of the Internal Control System on budget preparation. The implications of this study include providing theoretical contributions that show that the effectiveness of Information Technology and the strength of the Internal Control System are significant in the budgeting process. Practically, the results of this study provide recommendations to Lemdiklat Polri to further optimize the use of information technology and strengthen the internal control system to improve efficiency and accuracy in budget preparation.
Co-Authors Abrori, Ali Achmad Fauzi Adam Zakaria 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 Kosasih, Fajar Gumilang Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Meria, Lista 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 Nabilla, Fadya Safa 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 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 Sih Afsari Utami, Andini Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Suryaningtiyas, Hendrarini SYAMSUL HIDAYAT Thaib I., M. Farian Toba Antanov Simangunsong 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