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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 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
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THE EFFECT OF FIRM SIZE, SALES GROWTH, AND PROFITABILITY ON FIRM VALUE IN HEALTHCARE, TECHNOLOGY, AND FOOD AND BEVERAGE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2020 PERIOD Mutiara, Nanda; Purwohedi, Unggul; Zulaihati, Sri
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol 3 No 3 (2022): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0303.01

Abstract

This study uses empirical evidence to confirm the impact of firm size, sales growth, and profitability on firm value. The research approach employed is quantitative. This research uses secondary data from the 2017-2020 financial statements of Healthcare, Technology, and Food and Beverage companies listed on the Indonesia Stock Exchange. Using the purposive sampling method, 37 samples were collected from the population of 120 firms comprising the study. A multiple linear regression analysis will be undertaken using version 25 of the Statistical Package for the Social Sciences (SPSS) to test the hypothesis. Results suggested that company size and sales growth did not influence firm value, but profitability did.
FACTORS AFFECTING THE GROWTH OF MUDHARABAH DEPOSITS IN ISLAMIC BANKS IN INDONESIA Purnamasari, Sasmita; Purwohedi, Unggul; Utaminingtyas, Tri Hesti
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 3 (2024): APRIL
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i3.1148

Abstract

This study examines the factors influencing the growth of mudharabah deposits in Islamic banks in Indonesia during the period of 2012-2020. The data used in this research is secondary data in the form of financial reports from registered and active Islamic Commercial Banks (BUS) under the supervision of the Financial Services Authority (OJK). The variables tested include both dependent and independent variables. Mudharabah deposits (DPS) are used as the dependent variable, while the interest rate (ITS), inflation rate (IFL), and Finance to Deposit Ratio (FDR) are the independent variables. Data processing in this study is conducted using Microsoft Excel, Eviews 9 program, and multiple linear regression analysis method for hypothesis testing. The findings of this research indicate that the inflation rate (IFL) has a significant impact on the growth of mudharabah deposits, while the interest rate (ITS) and Finance to Deposit Ratio (FDR) do not have a significant impact on the growth of mudharabah deposits.
PENGARUH PROFITABILITAS, KOMITE AUDIT, PERGANTIAN AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Nabila, Nabila; Zakaria, Adam; Purwohedi, Unggul
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.257

Abstract

This study was conducted with the aim of determining the effect of profitability, audit committee, auditor switching, and firm size on integrity of financial statements. The research use documentation method by gathering data from the website https://idx.co.id/ and also utilized literature review to find relevant theories. The research approach used was quantitative, utilizing secondary data. Data collection was performed using purposive sampling, where 32 companies were selected from the entire food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022, resulting in a total sample of 96. The data collected were then analyzed using multiple linear regression with SPSS 29 software. The results of the study indicated that profitability and firm size have an effect on the integrity of financial statements, while the audit committee and auditor switching do not have an effect on the integrity of financial statement. Based on these findings, recommendations for further research include adding additional observation years, expanding and increasing the sample size, and considering the inclusion of other variables that may potentially affect the integrity of financial statement
PENGARUH SIZE OF COMMISSIONER BOARD, BOARD GENDER DIVERSITY, DAN EDUCATION BACKGROUND OF THE BOARD TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Puspitasari, Ananda; Purwohedi, Unggul; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.265

Abstract

This study aims to examine and analyze the Size of Commissioner Board, Board Gender Diversity and Education Background of The Board on Sustainability Reporting Disclosure. This study uses secondary data sources derived from the company's annual report and sustainability report on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with purposive sampling technique. A total final sample of 55 companies was obtained, so that the total observation data during 2020-2022 was 165 data. The analysis technique used is panel data regression analysis using Econometric Views 13 (EViews) software. The results of this study prove that the size of the commissioner board has a significant positive effect on sustainability reporting, board gender diversity has no effect on sustainability reporting, and the education background of the board has a significant positive effect on sustainability reporting
Analysis of The Effect of Total Quality Management on Organizational Performance in Small and Medium Enterprises with Innovation Process Speed as a Mediating Variable in SMES in the Culinary Sector in Bogor City Andini Sih Afsari Utami; Unggul Purwohedi; Rida Prihatni
Journal of World Science Vol. 3 No. 8 (2024): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v3i8.706

Abstract

The increasing competitiveness of the business environment, especially in the culinary industry, has encouraged small and medium-sized enterprises to focus on improving their organizational performance. This study aims to determine and analyze the effect of total quality management on organizational performance in small and medium enterprises with the speed of the innovation process as a mediating variable in culinary SMEs in Bogor City. The method used in this research is quantitative. The population in this study were 100 respondents of culinary SMEs in Bogor City. This study uses purposive sampling technique to determine the sample. Based on the results showed that TQM significantly has a positive influence on organizational performance, TQM significantly has a positive influence on the speed of the innovation process, the speed of the innovation process significantly has a positive influence on organizational performance, and there is a positive relationship and influence between Total Quality Management and organizational performance mediated by the speed of the innovation process. The results of this study provide implications for SMEs regarding the application of Total Quality Management. SMEs are expected to focus on services and products that meet consumer demand, reduce production costs, and offer affordable prices without sacrificing quality, thereby increasing consumer loyalty and business competitiveness. This research has implications for the need for SMEs to invest in training and development of effective TQM systems and pay attention to market dynamics to continue to innovate and meet consumer expectations.  
Analisis Penerapan Prinsip Good Corporate Governance (GCG), Budaya Perusahaan dan Kepemimpinan terhadap Kinerja Perusahaan Berbasis Balanced Scorecard : Studi pada Perusahaan Asuransi Sari, Yunita Puspita; Mohamad Rizan; Purwohedi, Unggul
Jurnal Bisnis, Manajemen, dan Keuangan Vol. 1 No. 1 (2020): Jurnal Bisnis, Manajemen, dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

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

Abstract

Penelitian ini berupaya untuk menganalisis pengaruh Good Corporate Governance (GCG), budaya perusahaan, kepemimpinan terhadap kinerja perusahaan. Instrumen yang digunakan untuk mengumpulkan data dalam penelitian ini ialah kuesioner yang disebarkan selama bulan April 2019. Teknik penarikan sampel yang digunakan adalah random sampling di mana teknik ini memungkinkan pengambilan sampel dari suatu populasi dengan peluang yang sama untuk dipilih. Kuesioner yang berhasil dikumpulkan yaitu sebanyak 228 responden dari total 230 kuesioner yang disebarkan secara langsung kepada seluruh responden (response rate: 99,1%). Teknik analisis data menggunakan pendekatan Structural Equation Model (SEM) dengan bantuan perangkat lunak AMOS. Hasil penelitian memperlihatkan bahwa terdapat pengaruh positif dan signifikan Good Corporate Governance (GCG), budaya perusahaan, dan kepemimpinan terhadap kinerja perusahaan. Selain itu, penelitian ini tentunya memiliki beberapa keterbatasan dan menghasilkan sejumlah implikasi manajerial. Saran implikatif yang paling utama dalam studi ini ialah penerapan/implementasi prosedur Good Corporate Governance (GCG) menjadi suatu keharusan, dan upaya pembentukan budaya perusahaan melalui peningkatan serta pengembangan kreativitas karyawan di PT Asuransi Bangun Askrida. Sementara itu, penelitian ini terbatas dalam domain industri asuransi di Indonesia serta hanya dilakukan pada lingkup satu perusahaan asuransi umum saja.
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
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni 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 Armeliza, Diah Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Cut Nandia Ibrahim 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 IGKA Ulupu Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Kiagus Ridwan Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Marsellisa Nindito Mega Arthika Dewi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna 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 Ori Tunggul Wardani 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 Rida Prihatni Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Salsabila Audzah Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar 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 Usep Suhud Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam