Article Per Year (5 Year)
p-Index From 2021 - 2026
3.972
P-Index
This Author published in this journals
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 Jurnal Proaksi Journal of Islamic Accounting and Finance Research Jurnal Surya Masyarakat AL-ARBAH: Journal of Islamic Finance and Banking AL-FALAH : Journal of Islamic Economics 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 Innovative: Journal Of Social Science Research Research Horizon
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 Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 65 Documents
Search

 3   4   5   6   7 
The Impact of Social Media Visibility Toward Institutional Ownership and Individual Ownership on Indonesia Sharia Stocks Using Instagram Platform Shibghatalloh, Ahmad Hafiyyan; Wahyudi, Sugeng
AL-FALAH : Journal of Islamic Economics Vol. 8 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v8i1.6687

Abstract

Purpose: This study aims to examine the effect of Instagram user’s response to corporate Instagram post (likes and comments) toward individual ownership and institutional ownership of sharia stocks in Indonesia.Design/Method/Approach: The data collection method used is purposive sampling technique. The number of samples in this study were 158 companies registered in ISSI (Indonesia Sharia Stock Index) and having an active Instagram account. Data processing using SPSS.26 with Ordinary Least Square (OLS).Findings: The results showed that Instagram user respond increasing the institutional investor and individual investor in sharia stock. The interpretation for this findings that such Instagram activities increase the visibility of the company across a more diverse group of investors. This increase visibility makes information more accessible to individual and institutional investors, so that they are attracted to invest more in sharia stock.Origianalily/Value: This research is the first study that used social media to measure Sharia Stock Ownership.
Symbolic or Substantive? Greenwashing and Environmental Disclosure Misalignment in Indonesian Banking Marpaung, Netti Natarida; Wahyudi, Sugeng; Pangestuti, Irene Rini Demi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7473

Abstract

Main Purpose - This study investigates whether Environmental Disclosure Scores (EDS) accurately reflect actual environmental performance, as proxied by GHG emissions, in the Indonesian banking sector.Method - The research employs panel data analysis using 16 publicly listed Indonesian banks from 2009 to 2023. A random-effects regression is applied, followed by the construction of a binary Greenwashing Index (GWI) to identify misalignments between EDS and actual greenhouse gas (GHG) emissions.Main Findings - The findings indicate that EDS are not significantly associated with lower GHG emissions, suggesting a symbolic rather than substantive role. Although larger banks tend to emit more GHG, they are less likely to engage in greenwashing, likely due to greater regulatory scrutiny. In contrast, higher profitability increases greenwashing risk, while stronger capital adequacy reduces it.Theory and Practical Implications - The findings suggest that ESG reporting should be based on performance metrics rather than narrative disclosures to ensure accountability. Policymakers are encouraged to enforce independent environmental audits and adopt outcome-based ESG frameworks. Novelty - This study contributes a novel dual-approach Greenwashing Index to identify disclosure–performance misalignment, offering empirical insights for ESG research in emerging markets.
Entrepreneurial finance: financing antecedents and SMEs performance Rita, Maria Rio; Wahyudi, Sugeng
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.
Pengaruh Profitability dan Corporate Governance Terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Mediasi Perpektif Ekonomi Islam (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2019-2021) Tiffani, Irzha Maulya; Wahyudi, Sugeng
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.11693

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas dan tata kelola perusahaan terhadap nilai perusahaan dan untuk menguji peran efek mediasi dari tanggung jawab sosial perusahaan (CSR). Data terkait variabel penelitian dikumpulkan dari laporan tahunan pada website perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bloomberg. Pengujian hipotesis dilakukan dengan menggunakan Smart PLS. Selama periode 2019-2021 menemukan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, tata kelola perusahaan berpengaruh signifikan terhadap nilai perusahaan dan tanggung jawab sosial perusahaan berpengaruh signifikan terhadap nilai perusahaan. Namun profitabilitas dan tata kelola perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan. Selain itu, CSR juga berperan memediasi pengaruh profitabilitas terhadap nilai perusahaan dan tata kelola perusahaan terhadap nilai perusahaan.
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.
Co-Authors Abdi, Muhammad Nuskan Abdulhamid Ali Abukil Adhi Widyakto Agusta, Anthony Ahyar Yuniawan Ali Djamhuri Astuti, Fitria Yuni Aufa, Alhiqni Raya Catur Surya Perwira Dewi, Dina Rizkia Dinata, Benny Martha Dolly Parlagutan Pulungan Dwijaya, Putra Agung Effendi, Bashid Elly Kristiani Purwendah Erowati, Eti Mul Eva Wulandari 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 M. Budi Widiyo Iryanto Maria Rio Rita Marpaung, Netti Natarida Misbach Fuady, Misbach Mohammad Sigit Taruna Muhamad Syaichu 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 Sitoayu, Laras 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