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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ekonomi : Journal of Economic Journal of Economics, Business, & Accountancy Ventura DiE: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA Jurnal Manajemen & Keuangan JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Ilmiah Mandala Education (JIME) EKUITAS (Jurnal Ekonomi dan Keuangan) Sebelas Maret Business Review TECHNOBIZ : International Journal of Business Airlangga Journal of Innovation Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Civil Engineering Science & Technology (CI-TECH) AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of Accounting and Finance Management (JAFM) SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riwayat: Educational Journal of History and Humanities SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Widi Hidayat
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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The effect of work experience and rigidity on the escalation of commitments in investment decisions Ign. Advent Susilojati; Widi Hidayat; Ake Wihadanto
Sebelas Maret Business Review Vol 5, No 1 (2020): June 2020
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v5i1.42404

Abstract

Escalation of commitment is a form of cognitive bias that has characteristics where decision-makers tend to increase their commitment to an unfavorable investment. This study aims to prove the demographic factors of decision-makers such as work experience and rigid thinking as determinants of escalation of commitment. This research applies a 2 x 2 factorial experimental research design with a case study as an instrument of investment decision making. The participants of this experiment were regular undergraduate students as a proxy for inexperienced decision-makers and non-regular undergraduate students (executive class) as experienced proxy for decision-makers. Participants were selected using a purposive sampling technique with the adequacy criteria for General Point Average (GPA) above 3.00 and have attended and passed the Financial Management course and Theory of Decision Making course. This research uses two-ways ANOVA with a significance level of 5%. Using total 64 respondents, the results showed that work experience and rigid thinking have a significant effect on the escalation of commitment. This study also proves that the interaction between work experience and the rigidity of the decision-making mindset does not affect the level escalation of commitment.
DETERMINAN NILAI PERUSAHAAN: APAKAH PERAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL? Citra Lutfia; Widi Hidayat; Frida Fanani Rohma
TECHNOBIZ : International Journal of Business VOL 2, NO 2 (2019): OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v3i2.457

Abstract

Penelitian ini bertujuan untuk menguji pengungkapan tanggungjawab sosial perusahaan dalam memediasi hubungan antara manajemen laba, tata kelola perusahaan dan kinerja keuangan terhadap nilai perusahaan. Penelitian ini menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan Teknik purposive sampling. Hasil penelitian menunjukkan bahwa manajemen laba, kepemilikan manajerial, tata kelola perusahaan dan kinerja keuangan tidak berdampak terhadap nilai perusahaan yang perlu menjadi perhatian. Hal ini mengindikasikan bahwa terjadinya manajemen laba tidak dapat memicu reaksi pasar. Menariknya, tidak ditemukannnya hubungan tata kelola mengindikasikan bahwa dmungkinkan terjadi asimetri informasi yang menyebabkan pemilik saham institusional tidak puas atas kinerja manajerial, sehingga memutuskan untuk menjual sahamnya ke pasar dan berdampak pada penurunan nilai perusahaan. Hasil analisis menunjukkan bahwa pengungkapan tanggungjawab sosial perusahaan tidak berdampak pada hubungan variabel mediating. Dengan demikian, perlu digarisbawahi bahwa tendensi pelaporan tanggung jawab sosial masih rendah serta dimungkinkan investor di Indonesia cenderung berpikir jangka pendek, sedangkan pengungkapan tanggungjawab sosial merupakan strategi jangka panjang perusahaan dalam menjaga keberlangsungan perusahaan yang kurang dipertimbangkan
CONFIRMATORY FACTOR ANALYSIS INTERNAL DAN EKSTERNAL KEUANGAN, FREE CASH FLOW, DAN RETURN SAHAM PERUSAHAAN MANUFAKTUR GO PUBLIC DI INDONESIA Widi Hidayat
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i2.288

Abstract

The negative impact of economic crisis in Asia to internal financial decision included investment decision, financing decision, and dividend decisions. This condition is loser if external factors such as  inflation rate, interest rate, and exchange rate are not supported. Negative free cash flow including Economic Value Added and Market Value Added, depreciation of stock return indicate financial distress and reduction of shareholder wealth.The research used of Confirmatory Factor Analysis and the hypotheses are: The influence of Inflation Rate (IR), Interest Rate, and Exchange Rate are significant to External Factor.The influence of Return on Equity (ROE), Fixed Asset Utilization (FAU), Capital Intensiveness (CI), Inventory Intensiveness (II), Receivable Intensiveness (RI), Margin Ratio (MR), Asset Profitability Ratio (APR) are  significant to Investment Decision.The influence of Financial Leverage (FL), Short Term Liquidity (STL) and Cash Position (CP) are  significant to Financing Decision.The influence of Plowback Ratio (PR) and Return On Fixed Asset are  significant to Dividend Decision.The influence of Economic Value Added (EVA) and Market Value Added (MVA) are significant to Free cash flow.The influence of Price Earning Ratio (PER), Dividend Yield (DY), and Capital Gain Yield (Cap.G) are  significant to Stock Return.The results of this research are significant influence to external factors, internal financial decision, free cash flow, and stock return;  but inventory and receivable intensiveness, dividend yield are not significantly.
COMPETITIVE STRATEGY THROUGH SUPPLY CHAIN MANAGEMENT ON PHARMACY INSTALLATION: COMPARISON STUDY IN TWO HOSPITALS Cinthya Ratna Yuniar; Widi Hidayat
Airlangga Journal of Innovation Management Vol. 3 No. 1 (2022): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v3i1.36501

Abstract

Service-based business competition in hospitals can be achieved through cost leadership strategies without putting aside patient safety, differentiation strategies aims to differentiate themselves uniquely from competitors and focus strategies by targeting specific markets. The strategy series are 50% more influenced by the performance of Supply Chain Management at Pharmacy Installation. The purpose of this study is to evaluate the implementation of strategy and performance with the research subjects of the Hospital Type D Pharmacy Installation. The method of weighting the Analytical Hierarchy Process (AHP) was used to analyse the priority of strategy and performance assessment processed using the Objective Matrix (OMAX) method. The Supply Chain Operation Reference (SCOR) model is applied as a Key Performance indicator (KPI) with financial ratio data as a support for internal performance. The position of subject in competition and performance improvement benchmarks is seen through benchmarking with competitor of type C Hospital. Results of analysis show that the priority cost leadership strategy is supported by the AHP weighting cost of good sold 34.4% but the best performance is obtained from the order fulfillment cycle time 26.51%. Performance evaluation should be used by targets approaching competitor levels. The conclusion of this study, Hospital competing strategies can be obtained through synchronization of Supply Chain Management strategies and actual performance of Pharmacy Installation
MULTIPLE IMPACT ANALYSIS OF PILING WORK ON HIGH WAY PROJECTS USING THE EVM METHOD Mik Wanul Khosiin; Tatang Ari Gumanti; Ali Muktiyanto; Widi Hidayat
Journal of Civil Engineering Science and Technology (CI-TECH) Vol. 3 No. 01 (2022): April 2022
Publisher : PROGRAM STUDI TEKNIK SIPIL - UPN "VETERAN" JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ci-tech.v3i01.55

Abstract

A toll road is one of the economic growth facilities of a country, Indonesia in the last seven years has succeeded in building 1900 km and one of them is Trans-Java. The Gempol-Pasuruan section-2 toll road project is a densely populated route and there are many intersections in the form of roads and rivers so there are many overpass or underpass structures in the project. Although the bridge structure is a sub-project of the main road, if the productivity does not perform well, it will have a significant impact on the overall progress. Therefore, this study wants to analyze the multiple impacts of one of the critical works of the bridge project, such as the pilling work on the total toll road progress through the earn value management (EVM) method. EVM is a technique that is quite popular both among practitioners and academics; however, analysis of complex projects (main projects-sub projects) has never been carried out in-depth and it will be a unique challenge in this study. There are four steps in this research, the first step is project scheduling in which the engineer can use the previous database to prepare the work breakdown structure (WBS), work sequences, and project duration. The second step is the critical path process, at this stage, a slack analysis is carried out for each activity, and setting a network diagram to generate critical paths for the toll-bridge project. Resource management is the third step that involves a lot of documents from the market and internal databases, starting with assigning resources, inputting quantity and unit prices, and doing the leveling process so that the supply chain runs well. The last step is the earn value process, at this stage, the engineer only needs to input the project progress, set the baseline, and finally get the earn value project and project performance index consisting of SPI (schedule) and CPI (cost). Finally, after going through several stages of research, it has been proven that the pilling work is on a critical path and several scenarios must be carried out to maintain its productivity. Then, the average SPI value is 0.94 < 1, while the SPI value is 1 which means that the Gempol-Pasuruan section-2 toll road project is experiencing delays and is within the project budget. In conclusion, the application of the EVM method on MS. Project 2013 is able to evaluate complex projects well and several potential technologies can also be considered in further study to improve the performance.
MULTIPLE IMPACT ANALYSIS OF PILING WORK ON HIGH WAY PROJECTS USING THE EVM METHOD Mik Wanul Khosiin; Tatang Ari Gumanti; Ali Muktiyanto; Widi Hidayat
CI-TECH Vol. 3 No. 1 (2022): CI-TECH
Publisher : CI-TECH

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

Abstract

MULTIPLE IMPACT ANALYSIS OF PILING WORK ON HIGH WAY PROJECTS USING THE EVM METHOD
The Implementation of Technology Ethics in Government Accountants-Based E-Government Public Services: Theoretical and Conceptual Review Emilia Desi Listyaningsih*; Widi Hidayat
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34436

Abstract

The demands of technological advancements affect all professional fields, one of which is government accounting, which implements e-Government to optimize the effectiveness and efficiency of public services. As the use of e-government continues to rise, the emergence of ethical issues is unavoidable. Various efforts are made as preventive measures, such as improving the e-government service system and network. However, beyond that, the focus of attention should not only be on enhancing the capabilities of human resources as the primary designers of e-Government services to meet the needs of stakeholders but also on developing ethics in technology to anticipate the same technology's impact not harming unrelated parties. This paper conceptually examines and reviews the literature on the crucial role of technology ethics in the implementation of e-Government through transparent and accountable financial reporting to achieve good governance. Thus, the objective of this research is to gain a critical understanding of ethics in implementing technology-based public services. The implications of this paper call for further research on technology ethics, both qualitative and quantitative, to obtain detailed results that are beneficial for the future development of e-government technology, especially for governments as policy makers in public services.
Pelatihan Akuntansi EMKM Industri Kerupuk Ujungpangkah Kabupaten Gresik Widi Hidayat; Tri Ratnawati
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 5 (2024): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i5.1305

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSME players often face obstacles in preparing financial reports in accordance with applicable accounting standards. The application of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) is a solution to improve the quality of MSME financial reports. This training aims to analyze the effectiveness of SAK EMKM-based accounting training in improving the understanding and skills of MSME actors in preparing financial reports. The training was conducted using interactive methods, accompanied by practical exercises and mentoring. The results of the training show that SAK EMKM-based accounting training is effective in improving the understanding and skills of MSME actors in preparing financial reports according to standards. The training materials include an introduction to accounting, the accounting cycle, preparation of financial statements according to SAK EMKM, and interpretation of financial statements for business decision making. The resulting financial statements consist of a profit and loss statement and a statement of financial position. The implementation of SAK EMKM is expected to improve the quality of MSME financial statements, so as to encourage sustainable business growth and increase access to formal financing.
Peran Auditor Dalam Manajemen Laba: Sebuah Perspektif Gender Sudarman, WIdya Aulia; Hidayat, Widi

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.527 KB) | DOI: 10.31955/mea.v4i1.208

Abstract

Tujuan dari penelitina ini adalah untuk menginvestigasi pengaruh gender auditor terhadap manajemen laba. Sampel pada penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Teknik pengampilan sampel adalah purposive sampling. Menggunakan SPSS 20, hasil menunjukkan bahwa gender auditor berpengaruh signifikan terhadap manajemen laba, hal tersebut menjelaskan bahwa auditor wanita lebih berhati-hati dalam hal pelaporan keuangan. Hasil menjelaskan mengenai teori gender bahwa wanita lebih menghindari risiko dan etis dibandingkan pria. Penelitian ini memberikan wawasan baru bagi manajemen perusahaan agar dapat mempertimbangkan gender dalam pemilihan auditor yang akan ditunjuk oleh perusahaan dengan kaitannya pada proses pelaporan keuangan.
Pengaruh Motivasi Terhadap Kinerja Pegawai Air Traffic Controller di Airnav Indonesia Cabang Surabaya Wijayanti, Siska; Hidayat, Widi; Wihadanto, Ake
Jurnal Ilmiah Mandala Education (JIME) Vol 9, No 1 (2023): Jurnal Ilmiah Mandala Education (Januari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v9i1.4581

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi terhadap kinerja pegawai Air Traffic Controller di Airnav Indonesia cabang Surabaya. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Subjek dalam penelitian ini adalah 35 pegawai Air Traffic Controller. Peneliti menggunakan instrumen berupa lembar observasi dan kuesioner tertutup yang berisi pertanyaan variabel motivasi, serta memberikan tes kepada subjek penelitian untuk diselesaikan. Dalam penelitian ini, uji t digunakan untuk mengetahui pengaruh motivasi terhadap kinerja. Berdasarkan hasil analisis data, ditemukan bahwa skor rata-rata (mean) variabel motivasi adalah 55,7 dan variabel kinerja adalah 65,4. Dan berdasarkan hasil pengujian yang telah dilakukan diperoleh nilai Asymp. Sig. (2-tailed) untuk variabel motivasi kerja dengan hasil signifikansi 0,004<0,05, sehingga Ho ditolak dan Ha diterima, artinya ada pengaruh positif motivasi terhadap kinerja pegawai Air Traffic Controller di Airnav Indonesia cabang Surabaya, semakin tinggi motivasi kerja pegawai maka semakin tinggi kinerja pegawai. Bagi peneliti selanjutnya dapat mengembangkan penelitian ini dengan meneliti faktor-faktor lain yang dapat memengaruhi kinerja pegawai. Penelitian selanjutnya diharapkan dapat menganalisis faktor-faktor lain yang dapat memberikan kontribusi maksimal terhadap kinerja pegawai.
Co-Authors Ake Wihadanto Ali Muktiyanto Ali Muktiyanto Ardianto Ardianto Cinthya Ratna Yuniar Citra Lutfia Dewi Marina Dian Anita Nuswantara Elisabet Elisabet, Elisabet Emilia Desi Listyaningsih* Frida Fanani Rohma Ign. Advent Susilojati Isnalita Jessica Natanael Gunawan Jimy Abadi Mik Wanul Khosiin Mik Wanul Khosiin Muhammad Iqbal Albar Muktiyanto, Ali Ni Nyoman Alit Triani Nitami Galih Pangesti Nurani Fatma Run, Pharatt Sinye Polani Thoomaszen Siska Wijayanti, Siska Siti Sundari Sudarman, WIdya Aulia Sudibjo Sudibjo Sutrisno, Sutrisno Tatang Ari Gumanti Tatang Ari Gumanti Tri Ratnawati Tri Ratnawati WIdya Aulia Sudarman