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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Riset Manajemen dan Akuntansi Monex: Journal of Accounting Research Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Analisis Bisnis Ekonomi Shirkah: Journal of Economics and Business Business Management Analysis Journal (BMAJ) DEDIKASI PKM Jurnal Akuntansi dan Keuangan Indonesia Jurnal Analisis Bisnis Ekonomi
Wahyu Widarjo, Wahyu
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EKSPLORASI NIAT BERWIRAUSAHA PADA PERAJIN BATIK DI KOTA SURAKARTA: ANTESEDEN DAN PERAN ENTREPRENEURSHIP EDUCATION PROGRAMME (EEP) SEBAGAI VARIABEL PEMODERASI Widarjo, Wahyu; Koesworo Sari, Ririk Yunita Hendry; Cahyono, Edi
Riset Manajemen & Akuntansi Vol 5, No 10 (2014): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Tujuan penelitian ini adalah untuk mengembangkan Theory of Planned Behavior (TPB) yang dicetuskan oleh Fishbein dan Ajzen (1975) dan mengembangkan model penelitian tentang antesenden niat berwirausaha dan peran Entrepreneurship Education Programme (EEP) dalam hubungan antara antesenden dan niat berwirausaha. Populasi dalam penelitian ini yaitu semua perajin batik/karyawan di kampung batik laweyan dan kauman Surakarta. Sampel yang diambil dalam penelitian ini berjumlah 100 orang. Teknik pengambilan sampel dengan metode purposive sampling. Hasil penelitian ini adalah sikap terhadap kewirausahaan dan persepsi kontrol perilaku berpengaruh positif dan signifikan pada niat berwirausaha. EEP tidak memperkuat hubungan antara sikap terhadap kewirausahaan, norma subjektif, dan persepsi kontrol perilaku dengan niat berwirausaha.
PENGUNGKAPAN MODAL INTELEKTUAL DALAM PROSPEKTUS PENAWARAN UMUM SAHAM PERDANA: DETERMINANTS DAN DAMPAKNYA PADA NILAI PASAR Widarjo, Wahyu; Sari, Ririk Yunita Hendry Koesworo
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013): Volume 11, Nomor 2, Oktober 2013
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris faktor-faktor yang mempengaruhi pengungkapan modal intelektual serta dampak pengungkapan modal intelektual pada nilai pasar perusahaan. Penelitian ini menggunakan data sekunder, yaitu data prospektus perusahaan yang melakukan IPO pada tahun 1999-2007 yang dipublikasikan dan data harga saham pada penutupan hari pertama di pasar sekunder. Hasil penelitian ini menunjukkan bahwa retensi kepemilikan dan reputasi underwriter berpengaruh positif pada pengungkapan modal intelektual dalam prospektus IPO. Akan tetapi, penelitian ini belum dapat membuktikan efek moderasi kepemilikan manajerial dan institusional dalam hubungan antara retensi kepemilikan dengan pengungkapan modal intlektual serta dampak pengungkapan modal intelektual pada nilai pasar perusahaan setelah IPO.
MODERASI KEPEMILIKAN INSTITUSIONAL ASING DALAM HUBUNGAN ANTARA OWNERSHIP RETENTION DAN INITIAL MARKET VALUE Widarjo, Wahyu
Jurnal Analisis Bisnis Ekonomi Vol 9 No 2 (2011): Volume 9, Nomor 2, Oktober 2011
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan penelitian ini adalah untuk menguji efek dari retensi kepemilikan, hasil investasi, dan reputasi penjamin emisi pada nilai pasar awal dari perusahaan. Penelitian ini juga menguji pengaruh moderating kepemilikan institusional asing dalam hubungan antara retensi kepemilikan terhadap nilai pasar awal dan menunjukkan bahwa retensi kepemilikan dengan hasil investasi berpengaruh positif terhadap nilai perusahaan. Hasil penelitian ini mendukung prediksi teori sinyal Leland dan Pyle (1977). Selain itu penelitian ini juga membuktikan bahwa kepemilikan institusi asing moderat dalam retensi kepemilikan berhubungan terhadap nilai pasar awal.
PENGUNGKAPAN MODAL INTELEKTUAL DALAM PROSPEKTUS PENAWARAN UMUM SAHAM PERDANA: DETERMINANTS DAN DAMPAKNYA PADA NILAI PASAR Widarjo, Wahyu; Sari, Ririk Yunita Hendry Koesworo
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013): Volume 11, Nomor 2, Oktober 2013
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.056 KB)

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris faktor-faktor yang mempengaruhi pengungkapan modal intelektual serta dampak pengungkapan modal intelektual pada nilai pasar perusahaan. Penelitian ini menggunakan data sekunder, yaitu data prospektus perusahaan yang melakukan IPO pada tahun 1999-2007 yang dipublikasikan dan data harga saham pada penutupan hari pertama di pasar sekunder. Hasil penelitian ini menunjukkan bahwa retensi kepemilikan dan reputasi underwriter berpengaruh positif pada pengungkapan modal intelektual dalam prospektus IPO. Akan tetapi, penelitian ini belum dapat membuktikan efek moderasi kepemilikan manajerial dan institusional dalam hubungan antara retensi kepemilikan dengan pengungkapan modal intlektual serta dampak pengungkapan modal intelektual pada nilai pasar perusahaan setelah IPO.
MODERASI KEPEMILIKAN INSTITUSIONAL ASING DALAM HUBUNGAN ANTARA OWNERSHIP RETENTION DAN INITIAL MARKET VALUE Widarjo, Wahyu
Jurnal Analisis Bisnis Ekonomi Vol 9 No 2 (2011): Volume 9, Nomor 2, Oktober 2011
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.061 KB)

Abstract

Tujuan penelitian ini adalah untuk menguji efek dari retensi kepemilikan, hasil investasi, dan reputasi penjamin emisi pada nilai pasar awal dari perusahaan. Penelitian ini juga menguji pengaruh moderating kepemilikan institusional asing dalam hubungan antara retensi kepemilikan terhadap nilai pasar awal dan menunjukkan bahwa retensi kepemilikan dengan hasil investasi berpengaruh positif terhadap nilai perusahaan. Hasil penelitian ini mendukung prediksi teori sinyal Leland dan Pyle (1977). Selain itu penelitian ini juga membuktikan bahwa kepemilikan institusi asing moderat dalam retensi kepemilikan berhubungan terhadap nilai pasar awal.
The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance Widarjo, Wahyu; Sudaryono, Eko Arief; Sutopo, Bambang; Syafiqurrahman, Muhammad; Juliati, Juliati
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26359

Abstract

We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017 shows that political connections do not have a significant effect on tax avoidance. Furthermore, the results of the moderated regression analysis show that the effectiveness of corporate governance positively moderates the effect of political connections on tax avoidance. Although the results of this analysis indicate that a moderating effect on the effectiveness of corporate governance, but the direction of the regression coefficient is positive. Therefore, the second hypothesis in this study is rejected. The results of this study indicate that the corporate governance mechanism in the sample companies is still not optimal in reducing the level of tax avoidance.
PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL PADA NILAI PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING Widarjo, Wahyu
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this research is to investigate the influence of intellectual capital performance and intellectual capital disclosure on the value of the firm after an initial public offering (IPO). The Value Added Intellectual Coefficient (VAICTM) method is used to measure of intellectual capital. Intellectual capital disclosure in this research is measure with Zingh and Zahn (2008) index, and value firm is determined by market value of the firm. The result of the analysis fails to support the first hypothesis that intellectual capital is affected to firm’s values. The result probably is an indication that market is incapable to assess the value of a company’s intellectual capital because it has no standardized measure and the limited quantitative disclosure regarding intellectual capital. The result of the study support the second hypothesis that intellectual capital disclosure influences positively to firm’s value. This matter is indication that intellectual capital disclosure will lessen asymmetry information so that assist the investor in valuations of performance company and can conduct the correct analysis regarding the company prospect in the future.
Abusive Leadership and Organizational Citizenship Behavior among Sharia Bank Employees: The Moderating Role of Handarbeni Cahyono, Edi; Widarjo, Wahyu; Fenitra, Rakotoarisoa Maminirina
Shirkah: Journal of Economics and Business Vol. 10 No. 1 (2025)
Publisher : UIN Raden Mas Said

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i1.638

Abstract

The unresolved link between abusive leadership and Organizational Citizenship Behavior (OCB) can be clarified through handarbeni, an attitude of empathy and a sense of belonging to one's organization. This study   aims to explain the relationship between abusive leadership and employees' OCB while proposing an alternative model that conceptualizes handarbeni as a moderating variable to clarify this connection. The study involved 250 employees from Sharia Banks in Surakarta, Indonesia, selected through purposive sampling. Data were collected using both direct and online questionnaires through Google Forms. Multiple linear regression analysis was employed to examine the impact of independent variables on   dependent variables, while Moderated Regression Analysis (MRA) was utilized   to assess the moderating effect using SPSS version 26 software. This study revealed a negative and significant correlation between abusive leadership and employees' OCB. Additionally, the study found that handarbeni   moderated the relationship between abusive leadership and employees' OCB. The findings indicate that employees with varying levels of a sense of belonging exhibited different behavioral patterns when subjected to abusive treatment from their superiors. The results suggest that leaders must minimize abusive behavior to enhance employees’ OCB. Furthermore, company leaders should   provide stimuli to foster a strong sense of handarbeni among their employees.
LITERATURE DEVELOPMENT OF E-COMMERCE AND SUPPLY CHAIN: BIBLIOMETRIC ANALYSIS Witosari, Diana; Nisa', Atalia Dzuifatun; Widarjo, Wahyu
Business Management Analysis Journal (BMAJ) Vol 8, No 1 (2025): Business Managament Analysis Journal (BMAJ)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/bmaj.v8i1.14222

Abstract

The study of e-commerce and supply chain performance has experienced rapid development over the last few decades. This research analyzes the literature on the supply chain of e-commerce on a global scale and identifies interesting variables that researchers can further develop in future studies. The literature analyzed for this research consists of bibliometric data from 2014 to 2024. The bibliometric analysis was conducted using the Scopus database and analyzed with the software tool VOSviewer. The results indicate that research on supply chains and e-commerce has grown significantly over the past ten years. Additionally, new and intriguing variables for investigation have emerged, such as big data, agency selling, and live streaming. It is important to note that China has been a prominent focus in every aspect of the bibliometric analysis method used in this study. One limitation of this research is the lack of in-depth analysis, highlighting the need for further exploration using other research methods.
Religiosity and tax: A systematic review Wicaksono, Galih; Widarjo, Wahyu
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art11

Abstract

This study aimed to analyze the growth of research topics germane to religiosity and taxes globally, as an initiative to capture current and future research trends. Religiosity and taxes have received extensive research emphasis at the global level, due to the mounting role of religiosity in driving tax behavior. This research began with an analysis using VOSviewer to locate publications from 2005 to 2024, allowing a systematic review of related works involving such keywords as religiosity and taxes published over the past ten years. Globally, studies on religiosity and taxes have increased in the past five years, especially in European, Asian, and American countries. Our analysis reveals four topical clusters encompassing religiosity and taxes. The analysis also unfolds four theories related to religiosity and taxes: the theory of planned behavior, social influence theory, economic deterrence theory, and religious commitment theory. The novelty of this study lies in the discussion on the relationship between religiosity and taxes, so that current and future research trends can be identified. The research limitation is that it is only sourced from the Scopus database.
Co-Authors Aini, Annisa Qurrota Arum Ardianingsih Bambang Sutopo Didik Prasetyanto Doddy Setiawan Edi Cahyono Edi Cahyono Eko Arief Sudaryono, Eko Arief Fenitra, Rakotoarisoa Maminirina GALIH WICAKSONO Juliati, Juliati Lestiani, Gustina Dwi Magdalena, Theresia Muhammad Syafiqurrahman Nisa', Atalia Dzuifatun Nur Chayati Nurrahmawati, An Nusantara, Aji Cahya Pinta, Sarah Rum Handayani Ririk Yunita Hendry Koesworo Sari, Ririk Yunita Hendry Sari, Ririk Yunita Hendry Koesworo Sari, Ririk Yunita Hendry Koesworo Siti Arifah Siti Nurlaela Witosari, Diana Y. Anni Aryani