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All Journal ETIKONOMI Jurnal Manajemen Teknologi Journal of Economics, Business, & Accountancy Ventura JPM (Jurnal Pemberdayaan Masyarakat) Minda Baharu Jurnal Manajemen Studi Kasus Inovasi Ekonomi Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Inovasi Penelitian dan Pengabdian Masyarakat AKM: Aksi Kepada Masyarakat PROGRESIF Journal of Entrepreneurship and Community Innovations Research of Economics and Business Research of Finance and Banking Research of Islamic Economics (RIE) Human Capital and Organizations Marketing and Business Strategy Jurnal Akuntansi dan Bisnis Krisnadwipayana
Perdana Wahyu Santosa
Faculty of Economics and Business University of YARSI
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Related Party Transactions and Corporate Governance in Business Group: Evidence from Indonesia Santosa, Perdana Wahyu; Rahayu, Sovi Ismawati; Simon, Zainal Zawir; Tambunan, Martua Eliakim
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2719

Abstract

This paper aims to offer new evidence as to how sub-related party transactions (RPTs) can be related to corporate governance for Indonesia's business group. We address an ongoing theoretical tension and some recent research in the RPTs literature by focusing on revenue, expenses, loans, and receivables. Business groups are classified by size or market capitalization. This paper examines whether RPTs in the business group relate with domestic/foreign shareholders, independent board/commissioner, and firm size as controlling factors. The business groups wereselected through purposive sampling that met the analysis criteria with their typology in the population of business groups listed on IDX. We used panel data analysis for four models. This relationship is more pronounced than some recent research for business group firms and firms with more highly concentrated foreign ownership regarding the effect RPTs on revenue, expenses, loans, and receivables. Related to the controlling variable, firm size shows a significant effect on every sub RPTs. The results may imply that foreign ownership exploits Indonesia with expenses such as cross-border transactions of capital goods, intangible property (royalty), intra-firm services, and the cost of debt. Therefore, there is a need for a balanced interest for government and business in Indonesia via foreign directinvestment with corporate governance implementation and adaptive regulation.
PELATIHAN PEMASARAN UMKM BERBASIS MEDIA SOSIAL PADA DESA MANDALAMEKAR KAB.BANDUNG Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Zahra, Nurfadhilah; Wiratama, Lison
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.118

Abstract

Pengabdian ini bertujuan untuk mengevaluasi pengetahuan, keterampilan, dan penerapan pemasaran melalui media sosial di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung. Ini didasarkan pada kenyataan bahwa salah satu tantangan yang dihadapi oleh Desa umumnya adalah kurangnya pengetahuan tentang pemasaran online, terutama seiring dengan kemajuan teknologi internet. Oleh karena itu, penting untuk memberikan pelatihan mengenai pemasaran UMKM berbasis media sosial agar memungkinkan UMKM untuk melakukan transaksi dengan lebih mudah melalui aplikasi. Metode implementasi terdiri dari analisis awal, yang mencakup survei dan pelatihan UMKM dalam pemasaran melalui media sosial, serta melibatkan pihak terkait lainnya. Kegiatan pelatihan melibatkan narasumber dari internal dan eksternal. Hasil dari pelaksanaan pelatihan menunjukkan peningkatan dalam kualitas produksi video untuk pemasaran UMKM di Karang Taruna
The Influence of Brand Image and Experiential Marketing on Consumer Loyalty with Consumer Satisfaction as an Intervening Maghfur, Rafly fata; Santosa, Perdana Wahyu; Zhafiraah, Nazma Riska
Marketing and Business Strategy Vol. 1 No. 1 (2023): NOVEMBER 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/mbs.v1i1.153

Abstract

This study aims to determine whether there is an influence of brand image and experiential marketing on consumer loyalty with consumer satisfaction as mediation in Kopi Kenangan products. The population of this study is Generation Z, aged 12-28 years, who live in Jabodetabek. The sample in this study were people who had bought Kopi Kenangan products at least 2 times within 3 months with a total of 100 respondents. The sampling technique uses a non-probability method with a purposive sampling technique through distributing questionnaires. The analysis method used is the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The results showed that Brand Image affects customer satisfaction. Experiential. The managerial implications of the influence of Brand Image and Experiential marketing on consumer loyalty with consumer satisfaction as an intervening variable in Kopi Kenangan in Jabodetabek by Generation Z can include several important aspects, namely strengthening Brand Image by developing brand identity and consistent brand communications as for the implementation of Experiential marketing such as developing memorable experience and quick resolution of complaints.
PELATIHAN DIFERENSIASI PRODK BERBASIS ZERO WASTE SOLUSI DAYA SAING DAN OMZET POKDAKAN NAMINASANG FARM & CO Budiantoro, Harry; Santosa, Perdana Wahyu; Paramitra, Yuaniko; Zhafiraah, Nazma Riska; Oktavia, Dinda
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1919

Abstract

Zero waste-based product differentiation training as a solution to improve the competitiveness of the Naminasang Farm & Co. fish farming group (POKDAKAN). Zero waste is an approach that optimizes the use of resources and reduces waste, resulting in environmentally friendly and more economically valuable products. This training aims to provide understanding and skills to POKDAKAN members in developing varied, innovative, and sustainable processed catfish products by utilizing waste from fish farming and processing. Through the zero waste approach, POKDAKAN Naminasang Farm & Co can create various new products such as animal feed from fish waste, organic fertilizer from fish farming waste, and healthy snacks from fish skin or bones. The results of this training are expected to improve operational efficiency, reduce production costs, and expand market share through sustainability-based product innovation. Thus, zero waste-based product differentiation is expected to be an effective strategy to improve the competitiveness of POKDAKAN Naminasang Farm & Co in local and global markets, as well as contribute to the circular economy and sustainable development.
Uncovering the Relationship between Profitability and Firm Value: Are Interest Rates a Strengthener or a Hindrance? Oktavia, Fadilla Lisfi; Santosa, Perdana Wahyu
Research of Economics and Business Vol. 4 No. 1 (2026): MARCH 2026
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v4i1.423

Abstract

This study examines the influence of firm profitability on firm value, with interest rates as a moderating variable, and reviews the findings from an Islamic perspective. The research problem stems from inconsistencies in prior empirical findings regarding the effect of profitability indicators on firm value, as well as the role of macroeconomic factors, particularly interest rates, in strengthening or weakening this relationship. Therefore, the study aims to analyze the effects of profitability measured by Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) on firm value, and to test the moderating role of interest rates. The sample consists of 18 non-financial companies included in the LQ-45 Index and listed on the Indonesia Stock Exchange during 2017–2022, selected using purposive sampling. Data were collected from financial statements and analyzed using panel data regression. The results show that NPM has a negative but insignificant effect on firm value, while ROA has a significant negative effect. In contrast, ROE has a significant positive effect. Interest rates do not directly affect firm value but strengthen the relationship between profitability variables and firm value, indicating a moderating effect. These findings suggest investors prioritize equity efficiency.
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Budiantoro, Harry; Santosa, Perdana Wahyu; Challen, Auliffi Ermian; Primadini, Adinda; Tantri Ningsih, Hestin Agus
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
Sustainability vs. Profitability: Navigating Value Creation in Indonesian Telecommunication Firms Helmiza, Rizky; Santosa, Perdana Wahyu; Setianingrum, Any
Research of Finance and Banking Vol. 4 No. 1 (2026): APRIL 2026
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v4i1.598

Abstract

Indonesia's economic growth between 2017-2023 experienced increasing instability, influenced by various factors, including the pandemic. This condition adversely affected the financial performance of most industries, with many reporting significant losses. However, the consumer goods manufacturing sector demonstrated greater resilience compared to other sectors. This study posits that changes in financial performance influence firm value, which in turn affects stock price movements. As such, firm value is considered a critical indicator for investors in making investment decisions, as it reflects a firm's prospects and sustainability. This study aims to examine the effects of profitability, leverage, and firm size on firm value, with sales growth as a moderating variable, among manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) during the 2017–2023 period. A quantitative research approach was employed, using panel data regression analysis in e-Views 12. The study population comprised 52 companies, of which 28 were purposively selected, yielding 168 observations. The findings reveal that profitability, leverage, and firm size simultaneously affect firm value. Partially, profitability and sales growth do not have a significant effect on firm value, whereas leverage and firm size do
Co-Authors Abshar, Muhammad Albart, Nicko Amanda, Dinda Ardelia Any Setianingrum Any Setianingrum, Any Asaari, Masagus Bonar Marulitua Sinaga Budiantoro, Harry Challen, Auliffi Ermian Dean Salomo Kumenaung Donanti, Elita DWI SURYANTO Eindye Taufiq, Eindye Helmiza, Rizky Intan Apriadi Kasmiati, Mia Lapae, Kanaya Maghfur, Rafly fata Martua Eliakim Tambunan Mustafa, Faiz Ningsih, Hestin Agus Tantri Nurisma, Firra Nurul Huda Oktavia, Dinda Oktavia, Fadilla Lisfi Palloge, Arya Narendra Andi Primadini, Adinda Putri, Arimbi Eka Roselli, Salsabila Roy Sembel Salsabila, Aulia Zikra Saputra, Wahyu Dwi Sovi Ismawati Rahayu, Sovi Ismawati Subing, Hesty Juni Tambuati Sudarmadi, Muhammad Azmi Syauqirrahman Suhaeri Suhaeri, Suhaeri Tantri Ningsih, Hestin Agus Trias Andati Wiratama, Lison Yuaniko Paramitra Zahra, Nurfadhilah Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska