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All Journal JURNAL BISNIS STRATEGI Jurnal Studi Manajemen Organisasi Diponegoro Journal of Management Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Penelitian Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Journal of Indonesian Legal Studies Syntax Literate: Jurnal Ilmiah Indonesia DIJB (Diponegoro International Journal of Business) Jurnal Surya Masyarakat JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS JURNAL MANAJEMEN BISNIS JOURNAL OF GOVERNMENT (Kajian Manajemen Pemerintahan dan Otonomi Daerah) Jurnal Bisnis dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Islamic Accounting and Finance Research Jurnal Surya Masyarakat AL-ARBAH: Journal of Islamic Finance and Banking International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Formosa Journal of Applied Sciences (FJAS) SETARA : Jurnal Ilmu Hukum Indonesian Capital Market Review Maqdis: Jurnal Kajian Ekonomi Islam Journal of Business, Social and Technology Innovative: Journal Of Social Science Research Research Horizon Jurnal Dinamika Manajemen
Sugeng Wahyudi, Sugeng
Department Of Management Faculty Of Economics And Business Universitas Diponegoro Jl. Prof. Soedarto SH, Semarang, 50275
Religion Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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PPN Jasa Aplikasi Pada Ojek Online (Ojol) Wijaya, Suparna; Wahyudi, Sugeng
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.15881

Abstract

The development of technology makes online motorcycle taxis have users and partners that are increasing rapidly every year. However, this also brings problems related to the taxation aspect, namely in determining the business model and the very large number of realtime transactions. The purpose of this study was to determine the treatment of value added tax in an application company and the applicable tax provisions. The method used is descriptive qualitative using literature studies and interviews. The results obtained information that value added tax is imposed on drivers / partners as users of application services provided by online motorcycle taxi operators. The transaction submission of applications carried out by online motorcycle taxi operators does not fulfill the elements of being a retail entrepreneur because there is already a contract between the two parties. So that based on taxation provisions, online motorcycle taxi operators should make a tax invoice for each of these submissions, regardless of whether the application user has an NPWP or not.
Analysis of the Relationship between Environmental, Social, and Governance (ESG) and Firm Value: A Systematic Review of Empirical Evidence in Indonesia Dedi Hartono; Wisnu Mawardi; Sugeng Wahyudi
Journal of Business, Social and Technology Vol. 7 No. 2 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i2.598

Abstract

Background: ESG is an essential non-financial factor that can influence firm value; however, the evidence in Indonesia shows mixed results because ESG activity measurements are not standardized, the market remains varied, and disclosure is not evenly distributed, so a generalizable conclusion is not available. Objective: This research seeks to systematically review empirical evidence on the effect of ESG on firm value by emphasizing the analysis in the Indonesian context. Methods: This work utilizes a Systematic Literature Review (SLR) in line with PRISMA guidelines. In March 2025, exhaustive searches were conducted on Scopus, ScienceDirect, and Google Scholar (limited to Scopus-indexed or peer-reviewed sources only), and tailored Boolean search combinations were used. Out of 487 identified records, 20 empirical studies on Indonesian and internationally benchmarked listed companies satisfied the inclusion criteria. Results: Among the 20 studies reviewed, 6 Indonesian studies found ESG–firm value effects to be positive, 3 negative, and 4 insignificant; heterogeneity is explained by industry sector, the life cycle stage of the firm, and the quality of ESG disclosure. International benchmark studies (n = 10) showed a positive and largely consistent impact, attributable to stronger regulatory frameworks and greater investor ESG awareness in developed and more mature emerging markets, which reduce firm-level risks. Conclusion: The impact of ESG on firm value is context-dependent, and Indonesia needs standardized disclosure, ESG assurance, and investor education to harness its positive impact on firm value.
Entrepreneurial finance: financing antecedents and SMEs performance Maria Rio Rita; Sugeng Wahyudi
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1497

Abstract

Various previous research has been conducted on the relationship between a cognitive bias and financing decisions by entrepreneurs. Besides that, it still needs to be examined whether a cognitive bias is related with SMEs performance through company finances. The purpose of this research is to test financing antecedents and SMEs performance. One kind of a creative industry, batik SMEs that are located in Pekalongan, Central Java, Indonesia, are the object of this research. There were 190 respondents chosen from batik entrepreneurs. The holistic testing of this empirical model used structural equation modelling (SEM) with an AMOS program. The research results found that an entrepreneur’s cognitive bias has a significant positive bias towards financing. Meanwhile, entrepreneurial orientation and financing also are proven to have a significant positive influence towards SMEs performance. No entrepreneurial orientation influence was discovered towards SMEs performance. Furthermore, the output analysis revealed there is an indication of a strong relationship between a cognitive bias and entrepreneurial orientation. Therefore, this model can be revised, developed, and retested by considering the agenda of this research to enrich insights in the entrepreneurial finance sphere.
Capital Efficiency Based on Payment Capability (CEPac) as a Mediator Between Asset Structure, Sales Growth, and Firm Value: Evidence from Indonesian Manufacturing Firms Faisal Riza Rahman; Maduretno Widowati; Sugeng Wahyudi
Jurnal Dinamika Manajemen Vol. 17 No. 1 (2026): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v17i1.32114

Abstract

This study introduces and empirically validates CEPac as a mediating construct linking asset structure and sales growth to firm value. Grounded in Trade-Off Theory, Resource-Based View, and Signaling Theory, CEPac integrates the inverse of the Weighted Average Cost of Capital (1/WACC) and Times Interest Earned (TIE) to capture financing efficiency and debt-servicing capacity. Using panel data from 75 manufacturing firms listed on the Indonesia Stock Exchange (2019–2023), seven hypotheses were tested through fixed-effects regression and Sobel mediation analysis in STATA. The results show that asset structure and sales growth significantly increase firm value, both directly and through CEPac (p<0.01), with mediation effects accounting for 18%–32% of the total influence. The model demonstrates strong explanatory power. Overall, the findings provide actionable insights for managers seeking to optimize capital allocation and operational growth, and position CEPac as a reliable financial assessment tool for capital-intensive industries.
Investor Behavior In Green Investment Information Intan Puspitasari; Sugeng Wahyudi; Irene Rini Demi Pangestuti
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 2 No. 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2020.2.1.5497

Abstract

AbstractPurpose - This study aims to analyze the behavior of investors towards voluntary disclosure in the form of green investment information.Method - This research is using qualitative descriptive method, the data will be taken and collected from several literatures and literature studies.Result - The result of this research indicates that there are investors’ behaviors in voluntary disclosure of green investment information.The first, green investor refers to the investors rejecting to the stocks that do not receive green investment, investor will react positively if a disclosure of green investment information stands.The second, the investors react negatively by giving pessimistic respond towards green investment, investors who do not have choice of shares from other companies.Implication - This study uses the data from study of literature.Originality - This research develops several old and new theories related to green investment and it is applied using certain different types of companies as the objects.
Co-Authors Abdulhamid Ali Abukil Adhi Widyakto Agusta, Anthony Ahyar Yuniawan Ali Djamhuri Astuti, Fitria Yuni Aufa, Alhiqni Raya Catur Surya Perwira Dedi Hartono Dewi, Dina Rizkia Dinata, Benny Martha Dolly Parlagutan Pulungan Dwijaya, Putra Agung Effendi, Bashid Elly Kristiani Purwendah Erowati, Eti Mul Eva Wulandari Faisal Riza Rahman Frans Elkana S Depari, Frans Elkana Frendy Akhmad Taufan, Frendy Akhmad Ganang Radityo Primady, Ganang Radityo Goklas, Fernando Harjum Muharam Hersugondo Hetami, Muhammad Nighwan Idris Idris Imam Subekti Indi Djastuti Intan Puspitasari Intan Puspitasari Irene Rini Demi Pangestuti Kirana, Maria Nindya Laras Sitoayu M. Budi Widiyo Iryanto Maduretno Widowati Maria Rio Rita Misbach Fuady, Misbach Mohammad Sigit Taruna Muhamad Syaichu Muhammad Nuskan Abdi Nafisah, Fina Raudlotun NIHAYATI, AINI Nisa, Marsya Ainun Nofendi, Deki Nugraha, Arindra Adhi Nugrahaning P, Sarwendah Nurin Widyastuti Sofyani, Nurin Widyastuti NURSATYANI, ANISA Oktavia, Vicky Pandjaitan, Fransiska Lucyana Puji Astuti, Aisyah Intan Riskin Hidayat Robiyanto Santoso, Stevan Adri Satriya, Brian Yuanta Setiyawati, Lia Setyorini, Noni Shalsadilla, Shavira Shibghatalloh, Ahmad Hafiyyan Sinudarsono, Kevin Suharnomo Suharnomo Suherlan, Arda Lintang Marthanda Sukrisno, Heru Thesman, Meilin Tiffani, Irzha Maulya Wardani, Heni Setia Waridin Waridin Wijaya, Chandra Purnama Winari, Ashi Aretha Wisnu Mawardi Woen Cliff Wibowo Yunaidi, Eri