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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 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

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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 Sih Afsari Utami, Andini; Purwohedi, Unggul; Prihatni, Rida
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.  
PENGARUH PROFITABILITAS, UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS, DAN LEVERAGE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN Ibrahim, Cut Nandia; Purwohedi, Unggul; Yusuf, Muhammad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 9 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i9.2429

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis serta mengetahui pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, likuiditas, dan leverage terhadap ketepatan waktu penyampaian laporan keuangan. Teknik pengambilan sampel dalam penelitian ini menggunakan non-probability sampling melalui purposive sampling. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik dengan data panel dengan menggunakan alat bantu program SPSS 25. Penelitian ini memperoleh hasil sebagai berikut: (a) profitabilitas berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan; (b) umur perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan; (c) ukuran perusahaan tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan; (d) likuiditas berpengaruh positif terhadap ketepatan waktu penyampaian laporan keuangan (e) leverage tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan.
PENGARUH INFORMASI LAPORAN ARUS KAS DAN LABA AKUNTANSI TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Sakinah, Iis; Unggul Purwohedi; Musyaffi , Ayatulloh Michael
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 7 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laporan arus kas dan laba akuntansi terhadap volume perdagangan saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Sampel penelitian terdiri dari 32 perusahaan perbankan, yang dipilih menggunakan metode non-probability sampling dengan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder berbentuk kuantitatif, yang diperoleh dari laporan keuangan perusahaan serta data rata-rata volume perdagangan saham harian. Teknik analisis data yang digunakan dalam penelitian ini meliputi analisis deskriptif, uji persyaratan analisis, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) laporan arus kas berpengaruh negatif dan signifikan terhadap volume perdagangan saham; (2) laba akuntansi berpengaruh positif dan signifikan terhadap volume perdagangan saham; serta (3) laporan arus kas dan laba akuntansi secara simultan berpengaruh negatif dan signifikan terhadap volume perdagangan saham.
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.
Intrapreneurial Factors Influencing Organizational Citizenship Behaviour in Mobile Brigade Corps Hidayat, Syamsul; Meria, Lista; Purwohedi, Unggul; Safariningsih, Ratna Tri Hari; Kosasih, Fajar Gumilang; Budiarti, Sari
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.611

Abstract

The Mobile Brigade Corps of the Indonesian National Police carries strategic responsibilities that require personnel to demonstrate strong organizational citizenship behaviour supported by intrapreneurial attributes. Intrapreneurial factors within public security institutions are increasingly important to enhance adaptability innovation and sustainable organizational performance in line with the Sustainable Development Goals particularly SDGs 8 on decent work and SDGs 16 on strong institutions. This study aims to examine the influence of intrapreneurial related factors namely perceived organizational support empowering leadership and proactive personality on organizational citizenship behaviour with leader member exchange as a mediating variable. A quantitative approach was employed using a survey of 8020 Mobile Brigade Corps personnel with 367 respondents selected through simple random sampling. Data were analyzed using Structural Equation Modeling with AMOS version 24. The results indicate that perceived organizational support empowering leadership and proactive personality significantly influence organizational citizenship behaviour both directly and indirectly through leader member exchange. The mediating role of leader member exchange strengthens the relationship between intrapreneurial factors and extra role behaviour. The findings highlight the importance of fostering an intrapreneurial environment within public security organizations to promote voluntary and proactive employee behaviour. This study contributes to organizational development strategies that support institutional effectiveness sustainability and the achievement of SDGs oriented governance.
Preparation of Performance Audit Guidelines to Improve the Capabilities of Government Internal Supervision Apparatus (Case Study on the Inspectorate of the Indonesian Maritime Security Agency) Toba Antanov Simangunsong; Adam Zakaria; Unggul Purwohedi
Return : Study of Management, Economic and Bussines Vol. 4 No. 7 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i7.386

Abstract

The results of the evaluation by BPKP on the capabilities of APIP Bakamla for the last three years until now show that APIP's capabilities for the Role and Service elements are still at level 2 (two) where the parameters of the implementation of the performance audit have not been met. This problem arises because the Bakamla Inspectorate does not have technical guidelines on procedures for carrying out good performance audits. Therefore, the researcher helps to develop technical guidelines for performance audits that assess the economic, efficiency, and effectiveness aspects (3E) aspects of the implementation of the main tasks and functions of work units within the Maritime Security Agency. The goal to be achieved is the drafting of performance audit guidelines at the Bakamla Inspectorate so that the Bakamla Inspectorate can conduct performance audits in accordance with applicable regulations. This performance audit guideline includes starting from the stages of Performance Audit Planning, Performance Audit Implementation, and Preparation of Performance Audit Results Report. This research is an applied research that aims to address real problems faced in the world of practice, both individuals, communities, and organizations. This research uses a project-based scheme, namely carrying out activities in the form of projects that aim to provide solutions to problems faced by the Bakamla Inspectorate. The scope of the research is the application of performance audits at the Bakamla Inspectorate. The result of this research is the issuance of the Decree of the Head of the Maritime Security Agency of the Republic of Indonesia Number 174 of 2025 dated May 27, 2025 concerning Technical Guidelines for Performance Audit of the Maritime Security Agency of the Republic of Indonesia and has been implemented through the Decree of the Head of the Maritime Security Agency Number: PW.03/530/2025 dated June 10, 2025 concerning the implementation of performance audit activities at the Directorate of Research and Development of Bakamla RI in 2025. The implementation of this performance audit will certainly have an impact on increasing APIP's capabilities on the Role and Service elements to level 3 (three).
Perancangan Sistem Pencatatan Keuangan Berbasis Microsoft Excel dan Standar Operasional Prosedur (SOP) atas Kas Keluar dan Masuk pada TK Islam Permata Bunda Nabilla, Fadya Safa; Purwohedi, Unggul; Muhammad Zairin, Gentiga
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.10

Abstract

Financial management in early childhood education institutions requires orderly recording systems and clear operational procedures. Based on the actual conditions at TK Islam Permata Bunda, several problems were identified in the financial recording system, which is still conducted in a simple manner, and the absence of formalized financial Standard Operating Procedures (SOPs) as work guidelines. Financial transactions are not yet recorded in a structured manner, are insufficiently documented, and have not resulted in systematic financial reports. These conditions potentially lead to irregular financial records and make it difficult for the school to conduct effective financial control. This study aims to design a Microsoft Excel–based financial recording system and develop financial SOPs tailored to the needs of TK Islam Permata Bunda. The research employed a development research method using the ADDIE approach, limited to the Analyze, Design, and Development stages. Data were collected through interviews, observations, and documentation. The results indicate that the designed Microsoft Excel–based financial recording system and financial SOPs can assist the school in managing financial records in a more orderly, systematic, and user-friendly manner.
Cognitive Analytics in ESG Performance Measurement and Investment Decision-Making: The Moderating Role of Corporate Governance Suryaningtiyas, Hendrarini; Purwohedi, Unggul; Musyaffi, Ayatulloh Michael
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4990

Abstract

This study aims to examine the role of cognitive analytics in measuring Environmental, Social, and Governance performance and its influence on investment decisions with corporate governance as a moderating variable. This study uses a qualitative approach in the form of library research with a systematic, analytical, and critical descriptive analysis method of relevant literature. Data were collected from 100 articles indexed in the Scopus database for the period 2022-2025, then analyzed using bibliometric analysis and data visualization through Harzing’s Publish or Perish and VOSviewer software. Governance was the most discussed topic, followed by ESG performance and investment decisions. English was the dominant language in publications, with the main fields of study being Business, Management, and Accounting. Publication trends showed a significant increase from year to year, especially in 2024 and 2025. Factors that shape ESG performance, as well as governance aspects such as board size and diversity. Investment decision-making, behavioral factors such as prospects, heuristics, and herding are the main focus. Corporate governance acts as a moderator that strengthens the relationship between ESG performance and investment decisions. An integrative conceptual model linking these three variables with cognitive analytics as a measurement and analysis tool is proposed to improve sustainable decision-making.
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 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