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Pengaruh Kepemilikan Institusional, Kualitas Audit, Proporsi Pemangku Kepentingan Asing, dan Disclosure CSR Terhadap Nilai Perusahaan Hendratno, Roberto; Mawardi, Wisnu
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.389 KB) | DOI: 10.36418/syntax-literate.v6i11.4566

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Perusahaan yang memiliki kegiatan usahanya di bidang atau yang terkait dengan sumber daya alam wajib melaksanakan Tanggung Jawab Sosial dan Lingkungan. Di untuk melaksanakan kewajiban Perusahaan, Sosial dan Lingkungan Tanggung jawab harus dianggarkan dan dicatat sebagai beban Perusahaan mempertimbangkan kesesuaian dan keadilan. Aktivitas tersebut terkandung dalam Perusahaan Laporan Tahunan. Pada penelitian ini menggunakan populasi yaitu semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2014-2018. Teknik pengambilan sampel pada penelitian ini adalah dengan metode purposive sampling. Hasil penelitian menunjukan bahwa kepemilikan institusional, Kualitas audit, proporsi kepemilikan asing, Disclosure CSR berpengaruh positif terhadap manajemen laba, kepemilikan institusional, kualitas audit, proporsi kepemilikan asing, Disclosure CSR berpengaruh positif terhadap nilai perusahaan (Tobin’s Q). Manajemen laba berpengaruh positif terhadap nilai perusahaan (Tobin’s Q). Kepemilikan institusional berpengaruh positif terhadap nilai perusahaan (Tobin’s Q) dengan manajemen laba sebagai variabel intervening. Kualitas audit berpengaruh positif terhadap nilai perusahaan (Tobin’s Q) dengan manajemen laba sebagai variabel intervening. Kepemilikan asing berpengaruh positif terhadap nilai perusahaan (Tobin’s Q) dengan manajemen laba sebagai variabel intervening. Disclosure CSR berpengaruh positif terhadap nilai perusahaan (Tobin’s Q) dengan manajemen laba sebagai variabel intervening
STRATEGI OPTIMALISASI DESA WISATA ALAM DAN EDUKASI SAAT MASA PANDEMI COVID-19 Wisnu Mawardi; Kustopo Budiraharjo
Jurnal Pasopati Vol 5, No 1 (2023)
Publisher : Fakultas Teknik Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/pasopati.2023.16529

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Kegiatan pengabdian ini bertujuan untuk memaksimalkan potensi lokal di Desa Kebondowo Kecamatan Banyubiru berupa tanaman eceng gondok, obat dan aren yang melimpah. Kelompok Wanita Tani (KWT) Maju Lestari sebagai mitra strategis selama ini menghadapi tantangan dalam melakukan produksi hasil lokal warga Desa Kebondowo. Permasalahan belum dapat melakukan produksi secara masal hingga pengelolaan usaha yang belum tertata menjadi salah satu permasalahan utama dari KWT Maju Lestari yang selanjutnya menjadi mitra strategis pengabdian ini. Peningkatan tata kelola usaha dilakukan dengan melakukan pendampingan dan pelatihan usaha bagi mitra. Selain itu dalam rangka meningkatkan kualitas dan kapasitas produksi hasil olahan lokal pengabdian ini menerapkan teknologi tepat guna berupa alat-alat produksi bagi mitra. Capaian dari program pengabdian yang telah dilakukan adalah KWT Maju Lestari dapat secara mandiri melakukan produksi olahan berupa pie susu dan mengelola keuangan usaha. Dengan adanya pengabdian ini akan memberikan efek multiplier ekonomi bagi masyarakat sekitar Desa Kebondowo.Kata kunci : Desa Wisata, Teknologi Tepat Guna, Covid-19
PENGARUH BOARD DIVERSITY TERHADAP KINERJA PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021) Sheilla Nur Rahma; Wisnu Mawardi
Diponegoro Journal of Management Volume 12, Nomor 2, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT This study aims to examine the effect of Board diversity projected by gender diversity and age diversity on firm performance with institutional ownership as a moderating variable. The population in this study are manufacturing companies listed on the IDX for the 2017- 2021 period. The total population in this study were 195 manufacturing companies. The sampling technique used was purposive sampling and obtained a sample of 58 companies. The data analysis method used is moderated regression analysis with the SPSS version 22 application. The results of this study indicate that gender diversity has a positive effect on firm performance, age diversity has a negative and significant effect on firm performance, institutional ownership is not able to moderate the effect of gender diversity on firm performance, and institutional ownership able to increase the effect of age diversity on firm performance
ANALISIS PENGARUH STOCK SPLIT, VARIABEL PASAR KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) EMITEN TERHADAP RETURN SAHAM Jenna Tania; Wisnu Mawardi; Danes Quirira Octavio
Diponegoro Journal of Management Volume 12, Nomor 3, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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ABSTRACT This study examines stock splits, financial market variables, Economic Value Added (EVA) issuers which are likely to have an impact on stock returns. Financial market variables are: Earning per Share (EPS), Trading Volume Activity (TVA), market capitalization, and dividend yield. Data on 41 public companies that carried out corporate actions were collected based on financial reports, annual reports, and data output from bloomberg financial markets laboratory for a period of five years 2017- 2021. IBM SPSS Statistics 21 software is used to examine the relationship between variables: corporate actions, financial market variables, issuers' Economic Value Added (EVA) which are likely to have an impact on stock returns. The results show that most of the financial market variables have no effect on stock returns, except for Earning per Share which has a significant positive effect on stock returns. From this study, it was obtained that the variables used were only able to explain 21.6% of the factors that could affect stock returns. Thus, that there were still 78.4% of other aspects that could be further investigated. Based on the results of the discussion and conclusions, there are suggestions as follows: (1) Conduct research with a sample of issuers from certain sectors. (2) Adding other variables that are able to explain the effect on stock returns. (3) Future research should consider market risk factor as one of the variables.
ANALISIS PROFITABILITAS DALAM MEMEDIASI PENGARUH SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN USAHA PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021 Andriza Bintang Pramudya; Wisnu Mawardi
Diponegoro Journal of Management Volume 12, Nomor 3, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT The purpose study is to analyze the magnitude effect of the mediating role called profitability on the effect of solvency and firm size on firm value. There is one dependent variable, firm value, while there are two pure independent variables: solvency and firm size, and one mediating variable, it is profitability.The number of samples in this study, a sum of all 196 samples of property and real estate companies listed on the Indonesia Stock Exchange (IDX), is determined using the census sampling method. This study uses secondary data sourced from IDX Statistics 2017, 2018, 2019, 2020 and 2021 on companies in that sector. There is also an analytical method used in this study is a multiple linear regression analysis in which the classical assumption is tested first, which includes the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.The results expose that solvency (DER) has no significant negative effect on profitability (ROA). Firm size (Ln Assets) has a significant positive effect on profitability (ROA). Solvency (DER) has a significant positive effect on firm value (PBV). Firm size (Ln Assets) has a significant negative effect on firm value (PBV). Profitability (ROA) has no significant negative effect on firm value (PBV). Profitability (ROA) does not mediate the effect of solvency (DER) on firm value (PBV). Profitability (ROA) does not mediate the effect of firm size (Ln Assets) on firm value (PBV)
Utilization Of Big Data In Business Analysis In Micro, Small And Medium Enterprises (MSME) In Order To Increase The Scale Of Economic Business In The Sumatra Region Edi Suranta Tarigan; Wisnu Mawardi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5096

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The purpose of this study is to analyze the potential and inhibiting factors in MSME businesses in North Sumatra in order to increase the economic scale of these businesses. This research uses a mixed method approach, combining quantitative and qualitative analysis. Secondary data was obtained from sources such as the Central Bureau of Statistics, the Office of Communication and Information, and Bank Indonesia. The quantitative approach was used to provide an overview of MSMEs and economic conditions in the region. The qualitative approach provides an in-depth understanding of the challenges, opportunities and factors affecting the development of MSME. The results revealed that MSME growth in North Sumatra Province still faces a number of challenges. MSME growth is not yet optimal, digital technology adaptation is limited, marketing strategies and product quality need to be improved, and access to capital is still an obstacle. Determinants such as product registration in ecatalogue, management training, increased utilization of information technology, improved product quality, and expanded market access were identified as important measures to improve MSME growth. This research shows that MSME in North Sumatra Province have the potential to contribute more to regional economic growth if the challenges faced can be overcome. Better marketing strategies, adaptation of digital technology, improvement of product quality, and expansion of market access can be key in improving the growth of MSME. Through the recommendations generated, it is expected that the government and businesses can design effective measures to support the sustainable growth of MSME and the regional economy in North Sumatra Province
Pengaruh Good Corporate Governance (gcg) Terhadap Keberlangsungan Pembiayaan Nasabah Baitul Maal Wa Tamwil (BMT) Purbayu Budi Santosa; Wisnu Mawardi; Dul Muid; Diah Meani R.M.D; Mochammad Ardani
Prosiding Seminar Nasional Unimus Vol 3 (2020): Optimalisasi Hasil Penelitian dan Pengabdian Masyarakat Menuju Kemandirian di Tengah P
Publisher : Universitas Muhammadiyah Semarang

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LKMS mengalami perkembangan yang signifikan di Indonesia. LKMS memiliki peran yang vital di dalam memberdayakan perekonomia masyarakat, khususnya melalui pengembangan UMKM. Peran strategis LKMS di dalam memberdayakan UMKM tercermin melalui intermediasi keuangan yang berimplikasi pada penyertaan modal usaha, pemerataan pendapatan, penciptaan lapangan pekerjaan, hingga mengurangi kemiskinan. Meskipun begitu, LKMS memiliki masalah di dalam tata kelola perusahaan atau biasa dikenal dengan istilah Good CorporateGovernance. Hingga saat ini, belum ada standarisasi di dalam penerapan GCG pada LKMS. GCG umumnya diterapkan pada lembaga perbankan. Padahal, aktivitas intermediasi keuangan sangat memerlukan GCG dalammengantisipasi berbagai macam risiko, seperti risiko pembiayaan, risiko pasar, risiko operasional, serta risiko reputasi dan legalitas. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan GCG di dalam keberlangsungan usaha UMKM yang mendapatkan pembiayaan dari LKMS. Faktor-faktor yang dilibatkan dalam kriteria GCG yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. Keberlangsungan usaha dinilai dari besaran omzet UMKM sebagai variabel dependen. Metode yang digunakan yaitu Ordinary Least Square yang telah lolos uji validitas, reliabilitas, dan uji asumsi klasik. Hasilnya, secara simultan penerapan GCG mempengaruhi keberlangsungan usaha UMKM secara signfikan. Secara berurutan, faktor GCG yang paling berperan di dalamnya yaitu independensi, transparansi, akuntabilitas, dan kewajaran, sementara faktor responsibilitas tidak berpengaruh secara parsial.Kata kunci: GCG, LKMS, UMKM.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016-2021) Zakiah, Zakiah; Mawardi, Wisnu; Hasanatina, Foza Hadyu
Diponegoro Journal of Management Volume 12, Nomor 4, Tahun 2023
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

ABSTRACT Firms are trying to increase their values, as this would represent the public’s trust in those firms for the efforts that they have made. Based on the gap phenomenons and research gaps that have been explained in this research, there are inconsistencies found in the independent variables examined on the firm values. This is the reason why this research was conducted, with the purpose of examining how profitability, leverage, liquidity, and firm size influence firm value. The population in this research are manufacturing firms listed on the BEI during the 2016-2021 period. The research samples used were 19 firms with the total of 114 observations. The research is based on quantitative data that was processed using multiple linear regression analysis technique through the SPSS 26 application. The results of the research reveal that profitability and firm size have a significant positive impact on firm value. Moreover, leverage has significant negative impact on firm value. Meanwhile, liquidity has no significant impact on firm value.
Systematic Literature Review on the Impact of Green Manufacturing Implementation on Corporate Sustainability Performance Thoriq, Ezar Aufa; Asyazilal, Abieta; Putranto, Andre Novia; Hidayati, Retno; Mawardi, Wisnu
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.315

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This literature review explores the impact of green manufacturing on corporate sustainability performance with green innovation as a mediator. Green manufacturing, characterized by environmentally friendly practices in production processes, has gained significant attention due to its potential to enhance sustainability outcomes. Corporate sustainability performance, encompassing economic, environmental, and social dimensions, is crucial for long-term organizational success and stakeholder value creation. Green innovation, including technological advancements and strategic initiatives towards sustainability, plays a vital role in driving positive environmental impacts and competitive advantages. Understanding the interplay between these factors is essential for firms seeking to integrate sustainable practices into their operations and achieve superior performance in a rapidly evolving global landscape.
Retail Investors Preferences in the Millennial Generation in Choosing the Index to Invest in the Indonesian Stock Market Approach to the Study of Phenomenology Mawardi, Wisnu; Cahyana, Muhammad Aziz; Rahmitha, Sasya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3243

Abstract

Investment is an activity that it must do as early as possible to fulfill its financial future. The purpose of this study is to find out the reasons why millennial retail investors decide to invest in the Indonesian stock market, find out the index preferences that millennial investors are interested in, find out the behavior of millennial retail investors who are successful and fail in making investment decisions and can be used as recommendations for a securities company if you want to make a stock mutual fund product for the millennial generation. The research method is carried out qualitatively with a phenomenological approach through semi-structured interview instruments with a millennial generation population and a sample of 10 retail investors. The study results show that millennial retail investors are interested in investing in the Indonesian stock market due to profit in the future. The index preference for millennial retail investors is the sector financial in the majority. Retail investors' are millennial generation success tends to multiply the workings of the stock market itself. In contrast, retail investors millennial generation, who fail, tends to follow the call of others without understanding the workings of the stock market itself. Suppose a securities company wants to make a stock mutual fund product among the millennial generation. In that case, the index recommendation is IDX-IC in the financials, consumer non-cyclical, properties, real estate, energy, and infrastructure sectors.
Co-Authors Adistya, Renna Alamaint, Saezar Andri Aji Saputra Andriza Bintang Pramudya Anisqe Adita Annya Helda Ayuningtyas Ardiansyah, Rizki Arindra Karunia Rahmadhani, Arindra Karunia Asriyani, Rahma Asti Mardiana Putri, Asti Mardiana Astuti, Fitria Yuni Asyazilal, Abieta Berliana Iffada Cahyana, Muhammad Aziz Catur Karyanto Pilih Chotrianda, Nadhia Fortuna Danes Quirira Octavio Dea Adielyani Dedi Hartono Diah Meani R.M.D Dinda Ayu Septiana Doni Setiawan Dul Muid Edi Suranta Tarigan Edi Suranta Tarigan Eliezer Yudha Nattan Fahmi Hasan, Fahmi Farhanditya, Ferdiansyah Djody Farich Novrina Sandy Fiskia Syafa’ati Fitri Andriani, Lia Foza Hadyu Hasanatina, Foza Hadyu Fuad Mas’ud Glady Precillia Arindi, Glady Precillia Hadi, Naufal Handayani, Heny Harjum Muharam Harjum Muharam Harris, Rizky Muhammad Hashifah Nabilah Hashifah Nabilah, Hashifah Hendra Fitrianto Hendratno, Roberto Heny Handayani Iffada, Berliana Iga Bagus Jaya Wardhana, Iga Bagus Jaya Indra Kurnia Irene Rini Demi Pangestuti Jenna Tania Kurniawan, Noval Kustopo Budiraharjo Laila Murningsih Novrian Wakhidah Lulu Islami Nur Afifah Makusara, Kumaralalita Mansur Mansur Miyasto Miyasto Mochammad Ardani Muhajir, Atok Muhammad Aziz Cahyana Muhammad Azmi Fauzan, Muhammad Azmi Nina Kusumi Ningrum Nugroho, Leonardus Jayadi Pangestika, Devi Wahyu Pavita Bayu Permata Putri Pradhipta, Rama Dwika Prasetyo, Ivan Pratama, Anaszaki Purbayu Budi Santosa Putra, Ardhilo Putranto, Andre Novia Rachmawati, Windasari Rahmitha, Sasya Ramadhan, Aryasatia Rayhan, Raditya Valeri Aurelia Retno Hidayati Reza Surya Akdiwidjaya Riza, Mukaffi Rizky Utami, Anindya Rizqi Amalia Yasinta Putri Robiyanto Robiyanto Robiyanto, Robiyanto Robiyanto, Robiyanto Ryan Havidhian Putra Sari, Dwi Kamilah Sasya Rahmitha Sekar Ayu Cahyaningtyas Setiyawati, Lia Sheilla Nur Rahma SUGENG WAHYUDI Sugeng Wahyudi, Sugeng Syafa’ati, Fiskia Tarigan, Edi Suranta Thoriq, Ezar Aufa Tiari Aprisilya, Tiari Titi Indah Susilowati Vidianto, Muhammad Afiq Wafdayanti, Haasya Widiastuti, Cahyaning Ajeng Yurivin, Nerissa Zakiah Zakiah