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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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Analisis Faktor Yang Mempengaruhi Pengungkapan Emisi Karbon (Studi Kasus Pada Perusahaan Sektor Energi Dan Agrikultur Di Indonesia Periode 2019-2023 Jihan Farsyadila Az-Zahwa; Unggul Purwohedi; Gentiga Muhammad Zairin
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 7 (2025): IJEMA - Juli 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

melakukan pengujian serta menganalisis pengaruh tipe industri, green investment dan media exposure terhadap pengungkapan emisi karbon. Dalam penelitian ini menggunakan penelitian kuantitatif dengan menggunakan data dari sumber sekunder, baik dari webiste perusahaan maupun website Bursa Efek Indonesia periode 2019-2023. Sampel pada penelitian ini menggunakan perusahaan sektor agrikultur dan energi yang berjumlah 31 perusahaan dan 155 total observasi. Analisis regresi data panel menjadi pilihan terbaik untuk melakukan pengujian analisis data serta hipotesis dengan menggunakan software Stata 17 sebagai media pengolahan data. Hasil dari hipotesis yang sudah diuji berupa tipe industri berpengaruh signifikan terhadap pengungkapan emisi karbon, sedangkan green investment dan media exposure memiliki pengaruh signifikan terhadap pengungkapan emisi karbon.
Pengaruh Likuiditas, Agency Cost, Operating Capacity, Dan Struktur Modal Terhadap Financial Distress Pada Perusahaan BUMN Nurul Muvida Radjaki; Unggul Purwohedi; Hafifah Nasution
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 7 (2025): IJEMA - Juli 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Studi ini mengkaji hubungan antara kapasitas operasional, struktur modal, beban agensi, likuiditas, dan tekanan keuangan. Populasi penelitian adalah perusahaan milik negara yang terdaftar di Bursa Efek Indonesia antara tahun 2022 dan 2024. Penelitian ini menggunakan purposive sampling untuk mengumpulkan 72 data observasional. Data diolah menggunakan SPSS Versi 25 dan diuji menggunakan regresi logistik biner. Dalam studi ini, kapasitas operasional dan likuiditas berpengaruh negatif terhadap kesulitan keuangan, sementara struktur modal dan beban agensi tidak berpengaruh.
The Influence of Human Resources, Information Technology, and Internal Control Systems on Budget Preparation with External Factors as Moderating Variables Mega Arthika Dewi; Unggul Purwohedi; IGKA Ulupu
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.
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.  
The Effects of Tax Avoidance, Audit Quality, Board Size, and Managerial Ownership on Investment Efficiency: Profitability as a Moderating Variable Dini Destiara Ekaputri; Unggul Purwohedi; I Gusti Ketut Agung Ulupui
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 5 No. 6 (2026): Injurity: Interdiciplinary Journal and Humanity
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v5i6.1548

Abstract

Investment efficiency is a critical determinant of corporate value creation, particularly in capital-intensive industries such as shipping, where strategic capital allocation directly affects long-term competitiveness. However, investment decisions are often influenced by corporate governance mechanisms and financial policies, including tax avoidance, audit quality, board size, managerial ownership, and profitability. This study aims to examine the effects of tax avoidance, audit quality, board size, and managerial ownership on investment efficiency, while investigating the moderating role of profitability. A quantitative research design was employed using secondary panel data collected from 25 shipping companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, yielding 100 firm-year observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The findings reveal that tax avoidance significantly enhances investment efficiency, whereas audit quality, board size, and managerial ownership do not exert significant direct effects. Profitability significantly strengthens the relationships between tax avoidance, managerial ownership, and board size with investment efficiency but does not moderate the relationship between audit quality and investment efficiency. The regression model is statistically significant and explains 30.2% of the variation in investment efficiency. These findings highlight the importance of strategic tax management and profitability in improving investment efficiency while emphasizing the need to strengthen governance effectiveness beyond structural corporate mechanisms.
Rancang Bangun Sistem Informasi Akuntansi Penerimaan Kas Berbasis Web pada SMP dan SMA Villa Mas Pirnando Pirnando; Unggul Purwohedi; Diah Armeliza
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/t1dv5449

Abstract

This study aims to design and build a web-based accounting information system for cash receipts at SMP and SMA Villa Mas. The research uses a qualitative approach with Research and Development (R&D) method and the Waterfall model for system development, consisting of requirement analysis, design, coding, and testing stages. Data were collected through observation, interviews, documentation, and literature study with informants including the treasurer, administration staff, and school principal. The results show that the manual cash receipt system using ledgers and Microsoft Excel causes various problems such as data integration issues, difficulty tracking student payment status, double recording, calculation errors, difficulty finding payment history, slow report preparation, and inefficient archiving. Based on these problems, a web-based system was designed with features for managing master data (students, classes, majors, school units, academic years, fee types, and rates), generating student bills, payment transactions, printing receipts, displaying student bill recaps, and generating cash receipt reports. System testing using Black Box Testing method shows that all system functions run according to user needs. The system is declared feasible for use and can improve the efficiency, accuracy, and transparency of cash receipt administration at SMP and SMA Villa Mas.
Pengaruh Fraud Pentagon Dan Tata Kelola Perusahaan Terhadap Kecurangan Laporan Keuangan Fawazkha Salsa Binha; Unggul Purwohedi; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Fraud Pentagon Theory, serta tata kelola perusahaan terhadap kecurangan laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Penelitian ini menggunakan Teori Agensi dan Teori Sinyal sebagai landasan teori. Sampel awal penelitian terdiri dari 168 observasi, kemudian setelah dilakukan penanganan outlier diperoleh 127 observasi. Kecurangan laporan keuangan diukur menggunakan Beneish M-Score, sedangkan analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews 13. Berdasarkan uji pemilihan model, model regresi yang terpilih adalah Common Effect Model (CEM). Hasil pengujian secara parsial menunjukkan bahwa tekanan yang diproksikan dengan leverage tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Peluang yang diproksikan dengan efektivitas pengawasan berpengaruh negatif dan signifikan. Rasionalisasi yang diproksikan dengan pergantian auditor berpengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Kapabilitas yang diproksikan dengan pergantian direksi berpengaruh negatif dan signifikan. Arogansi yang diproksikan dengan frekuensi foto CEO tidak berpengaruh signifikan. Tata kelola perusahaan yang diproksikan dengan Corporate Governance Disclosure Index (CGDI) berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa perusahaan diharapkan dapat meningkatkan efektivitas pengawasan, memperkuat tata kelola perusahaan, serta memastikan proses pergantian auditor dan direksi dilakukan secara tepat dan transparan untuk meminimalkan risiko kecurangan laporan keuangan
Pengaruh Growth Opportunity, Capital Expenditure, Dan Cash Conversion Cycle Terhadap Cash Holding Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2021-2025 Dhea Ananda; Unggul Purwohedi; ⁠⁠Surya Anugrah
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh Growth Opportunity, Capital Expenditure, dan Cash Conversion Cycle terhadap Cash Holding pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2021-2025, dengan mengacu pada Trade-off Theory dan Pecking Order Theory sebagai dasar teoritisnya. Pendekatan yang digunakan dalam penelitian ini bersifat kuantitatif, dengan jumlah populasi sebanyak 91 perusahaan sektor energi. Melalui teknik purposive sampling, terpilih 50 perusahaan dengan total 250 data observasi, yang kemudian berkurang menjadi 242 observasi setelah dilakukan penanganan outlier. Pengukuran Cash Holding dilakukan dengan membandingkan jumlah kas dan setara kas terhadap total aset perusahaan. Pengolahan data dilakukan melalui teknik regresi data panel dengan bantuan software EViews 13, di mana model yang terpilih adalah Random Effect Model (REM) berdasarkan hasil Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier. Berdasarkan hasil Uji t, ditemukan bahwa Growth Opportunity memberikan pengaruh positif dan signifikan terhadap Cash Holding, Capital Expenditure memberikan pengaruh negatif dan signifikan terhadap Cash Holding, sementara Cash Conversion Cycle tidak terbukti berpengaruh secara signifikan terhadap Cash Holding. Nilai Adjusted R² yang diperoleh sebesar 4,65% menunjukkan bahwa ketiga variabel independen hanya mampu menjelaskan sebagian kecil dari variasi Cash Holding, sedangkan sisanya dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model regresi penelitian ini. Temuan ini mengindikasikan bahwa kebijakan penyimpanan kas pada perusahaan sektor energi lebih banyak dipengaruhi oleh peluang pertumbuhan serta besarnya belanja modal yang dikeluarkan, dibandingkan dengan tingkat efisiensi siklus konversi kas perusahaan. Dengan demikian, Growth Opportunity dan Capital Expenditure perlu menjadi perhatian utama bagi manajemen perusahaan sektor energi dalam merancang kebijakan pengelolaan kas yang lebih optimal
Cognitive Analytics in ESG Performance Measurement and Investment Decision-Making: The Moderating Role of Corporate Governance Hendrarini Suryaningtiyas; Unggul Purwohedi; Ayatulloh Michael Musyaffi
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.
Impact of Ethnocentrism and Other Factors on Willingness to Buy Chinese Cars Ricky Humisar Siahaan; Usep Suhud; Unggul Purwohedi
Journal of Consumer Sciences Vol. 6 No. 1 (2021): Journal of Consumer Sciences
Publisher : Department of Family and Consumer Sciences, Faculty of Social and 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.
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