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UPAYA MANAJEMEN DALAM MENINGKATKAN LABA (STUDI KASUS PADA PERUSDA PERCETAKAN KOTA SEMARANG ) Hendra Wijaya; Nasron Alfianto; Fajar Akriana
Jurnal Dinamika Sosial Budaya Vol 20, No 1 (2018): Juni
Publisher : Universitas Semarang

Pada era persaingan ekonomi yang semakin tajam, menjadi tuntutan utama bagi setiap pelaku ekonomi termasuk Badan Usaha Milik Daerah (BUMD) atau Perusahaan Daerah (PD) sebagai pelaku ekonomi di Daerah untuk meningkatkan kinerjanya, agar mampu bersaing dengan perusahaan lain yang sudah terlebih dahulu kuat dalam berbagai aspek; aspek permodalan, kemampuan pemasaran, kualitas Sumber Daya Manusia (SDM) , dan faktor-faktor lainnya. Dengan sumber daya yang sangat terbatas dan minim Perusahaan Daerah Percetakan Kota Semarang mulai mengembangkan usahanya dimana tahun 2009 dan 2010 mengalami kerugian yang cukup besar. Manajemen telah berusaha dengan mengoptimalkan sumber sumber daya yang ada, yaitu Sumber daya manusia , Sarana prasarana produksi , Pemasaran , dan Modal Kerja dari pemerintah kota Semarang maupun hutang bank.Upaya manajemen tersebut dapat berhasil menciptakan efisien produksi dan memperluas pangsa pasar sehingga omzet penjualan meningkat. Perusahaan mulai tahun 2011 sampai dengan 2017 mengalami perkembangan yang cukup signifikan yaitu dengan memperoleh laba yang semakin baik dan telah memberikan kontribusi Pendapatan Asli Daerah (PAD) kepada Pemerintah Kota Semarang.

THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE Hendra Wijaya; Andhy Tri Adriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3862

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.

THE EFFECT OF ONLINE CUSTOMER REVIEW TOWARDS PURCHASING INTENTION THROUGH BRAND PERCEPTION AS INTERVENING VARIABLE ON SHOPEE FOOD USERS Andhy Tri Adriyanto; Agus Prasetyo; Hendra Wijaya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6491

Nowadays, internet has evolved into people lifestyle, including online shopping that has penetrated in selling food. This study aims to determine the effect of online customer review on purchasing intention with brand perception as an intervening variable. The target of this study was Shopee users that located in Semarang City. The population of this study covered Shopee users in Semarang City with 96 respondents as sample. Research data was taken from two sources, namely primary data and secondary data. This is categorized as quantitative research with census technique sampling. Data that had been collected was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 3.2 software. The results of this study shows that Online Customer Review has a significant effect on Brand Perception and Purchasing Intention, while Brand Perception has a significant effect on Purchasing Intention. Brand Perception variables was able to mediate the relationship between the effect of Online Customer Review towards Purchasing Intention.

THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE Hendra Wijaya; Andhy Tri Adriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.3862

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.

PANCASILA DAN RASIONALITAS KOMUNIKATIF: KRITIK HABERMASIAN ATAS KEBIJAKAN PENDIDIKAN NASIONAL INDONESIA Aluysius Hendra Wijaya; Katarina Krisjayanti
Jurnal Moralita : Jurnal Pendidikan Pancasila dan Kewarganegaraan Vol. 7 No. 1 (2026): April
Publisher : Program Studi Pendidikan dan Kewarganegaraan FKIP, Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/6kksr187

Artikel ini menganalisis krisis pendidikan nasional Indonesia sebagai krisis rasionalitas dan legitimasi kebijakan. Berbagai persoalan seperti komodifikasi pendidikan, ketimpangan akses, rendahnya kesejahteraan tenaga pendidik, terbatasnya partisipasi publik, serta ancaman terhadap kebebasan akademik menunjukkan dominasi rasionalitas instrumental dalam kebijakan pendidikan. Penelitian ini menggunakan pendekatan kualitatif melalui studi kepustakaan dengan kerangka teori rasionalitas komunikatif Jürgen Habermas dan nilai-nilai normatif Pancasila. Analisis menunjukkan bahwa kebijakan pendidikan nasional cenderung didominasi oleh logika efisiensi, teknokratisasi, dan orientasi pasar yang berpotensi mengkolonisasi dunia-hidup pendidikan. Kondisi tersebut menyebabkan pendidikan kehilangan fungsi dialogis dan emansipatorisnya. Penelitian ini menawarkan integrasi teoretis antara Pancasila dan rasionalitas komunikatif sebagai paradigma alternatif untuk merekonstruksi kebijakan pendidikan nasional yang lebih dialogis, partisipatif, dan berorientasi pada keadilan sosial. Pendekatan ini diharapkan mampu memperkuat legitimasi kebijakan pendidikan sekaligus mengembalikan pendidikan sebagai ruang pembentukan warga negara yang kritis, bermartabat, dan demokratis.

Internet-Based Parenting Interventions to Reduce Digital Addiction in Adolescents: A Systematic Review Aluysius Hendra Wijaya; Mulya Virgonita; Shinta Pratiwi
Jurnal Impresi Indonesia Vol. 4 No. 5 (2025): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i5.6502

Internet addiction has become a critical issue in the digital era, especially among adolescents who are exposed to technology from an early age. This study aims to understand the dynamics of external factors influencing digital addiction and to explore internet-based parenting strategies as a form of intervention. The method used was a Systematic Literature Review (SLR), analyzing eight relevant studies published between 2020 and 2025 that focused on internet addiction and parenting styles. Results indicate that negative emotions (such as depression and loneliness), low self-control, and social or family environments contribute significantly to digital addiction. Furthermore, dysfunctional parenting practices may create a recurring cycle of addiction within families. Online parenting interventions show promising potential in reducing such risks by enhancing parental knowledge, skills, and engagement in positive parenting practices. These findings highlight the importance of developing multicomponent and context-sensitive digital parenting strategies to combat digital addiction effectively

ANALISIS FAKTOR RISIKO OPPORTUNITY PADA BUMN DALAM PERSPEKTIF FRAUD HEXAGON Purwati Purwati; Titi Purbo Sari; Hendra Wijaya
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1007

Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.

KONTRIBUSI RED FLAGS DALAM PRAKTIK MANAJEMEN LABA DAN DAMPAKNYA PADA KEANDALAN LABA Titi Purbo Sari; Purbawati; Hendra Wijaya; Nasron Alfianto
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3325

The rapid growth of an increasingly competitive business climate requires companies to obtain quality financial information as a tool for generating high profits. One of the steps taken is profit management practices that aim to make profits look better and meet expectations. Both accrual and real profit management can reduce the ability of profits to predict future performance and reflect the real economic condition of the company. The integrity of financial statements is compromised when earnings management leads to accounting fraud and does not comply with generally accepted accounting standards, triggering red flags. The purpose of this study is to develop and find empirical evidence of the contribution of red flags in earnings management practices to earnings quality. The research sample consisted of 252 property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2024. The research data was analyzed using panel data regression methods. The research results provide a different perspective, namely that accrual earnings management can actually increase earnings reliability, while real earnings management can actually reduce earnings quality. Red flags do not contribute to the relationship between both accrual and real earnings management and earnings quality.

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