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DAPATKAH NARSISME CEO MEMPENGARUHI PERILAKU PRAKTIK EARNING MANAGEMENT PERUSAHAAN NON KEUANGAN DI INDONESIA? Sayekti Endah Retno Meilani; Indriyana Puspitosari; Wahyu Pramesti; Imanda Firmantyas Putri Pertiwi; Wiyadi Wiyadi
Jurnal Manajemen Dayasaing Vol 23, No 2 (2021): Jurnal Manajemen Dayasaing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v23i2.16001

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).
PENGARUH IMPLEMENTASI STRATEGI PEMASARAN HIJAU DAN KARAKTERISTIK KONSUMEN TERHADAP PILIHAN PRODUK (Studi Empiris Pada Konsumen AMDK Di Surakarta) Wiyadi Wiyadi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 2 Desember 2015
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v19i2.2316

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This study aimed to analyze the effect of an implementation of green marketing strategies and consumer characteristics on product choice decision. Implementation of green marketing strategies such as: product, price, promotion, and distribution channel. The characteristics of consumer such as: consumer awareness, and gender. The research sample is 100 AMDK consumers in Surakarta taken by using purposive sampling technique. Many variables measured by using a Likert scale, exception for variable of gender and product choice decision. To determine the effect of product, price, promotion, distribution channel, consumer awareness, and gender variables on products choice decision used logistic regression analysis. Based on data analysis, product (B = 2,489), price (B = -3,278), and distribution (B = 2,882), and gender (B = -4161) significantly effect on AMDK product choice decision. While the promotion (B = -0,313) and consumer awareness (B = 1,861) not significantly effect on AMDK product choice decision.
CURRENCY SUBSTITUTION IN INDONESIA Wahyu Ario Pratomo; Wiyadi Wiyadi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 13 No 1 Juni 2009
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v13i1.1296

Abstract

This article describes the phenomenon of currency exchange when there is high inflation in a countryor it’s referred to dollarization. The phenomenonof high inflation also occurred in Indonesia in recent years when the economic crisis. This article tries to examine whether there dollarization in 1997 until 2004.The results showed that there has been exchange of currency or dollarization is significant when the economic crisis and its aftermath.
PERSPEKTIF POSITIF PRAKTIK MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Wiyadi Wiyadi; Nur Amalina; Rina Trisnawati; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3682

Abstract

The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
Evaluasi Sistem Pengelolaan Rekam Medis Pasien Rawat Inap Study Kualitatif di RSKIA UMI KHASANAH Tri Tri Ariani; Eny Retna Ambarwati; Wiyadi Wiyadi
Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Vol 9, No 3: Desember 2021
Publisher : Sekolah Tinggi Ilmu Kesehatan Akbidyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36307/jik.v9i3.122

Abstract

ABSTRACTGood management of medical records to support hospital services and useful if the information contained therein is complete and accurate. Medical record data is needed in the process of recording and reporting routine hospitals. The purpose of this research is to treat and manage medical records of inpatients at RSKIA Umi Khasanah Bantul. descriptive research with a qualitative approach. Research subjects Director, medical record personnel, midwives and doctors. Data collection using in-depth interview techniques supported by documentation. Data analysis technique with reduction, presentation, conclusion. The results of the patient's medical research using a manual system. Medical records are more than 2 x 24 hours because the medical record documents are not completely filled, the storage space is not sufficient, the SOP for medical records is not complete, the length of providing medical records according to the law is <15 minutes, supervision medical records seen from the assessment indicators. The problem is that there is still a lack of medical record personnel, insufficient infrastructure.Keywords: Evaluation, Management, Medical Records
Evaluasi Sistem Pengelolaan Rekam Medis Pasien Rawat Inap Study Kualitatif di RSKIA UMI KHASANAH Tri Tri Ariani; Eny Retna Ambarwati; Wiyadi Wiyadi
Jurnal Ilmu Kebidanan (Journal of Midwivery Science) Vol 9, No 3: Desember 2021
Publisher : Sekolah Tinggi Ilmu Kesehatan Akbidyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.086 KB) | DOI: 10.36307/jik.v9i3.122

Abstract

ABSTRACTGood management of medical records to support hospital services and useful if the information contained therein is complete and accurate. Medical record data is needed in the process of recording and reporting routine hospitals. The purpose of this research is to treat and manage medical records of inpatients at RSKIA Umi Khasanah Bantul. descriptive research with a qualitative approach. Research subjects Director, medical record personnel, midwives and doctors. Data collection using in-depth interview techniques supported by documentation. Data analysis technique with reduction, presentation, conclusion. The results of the patient's medical research using a manual system. Medical records are more than 2 x 24 hours because the medical record documents are not completely filled, the storage space is not sufficient, the SOP for medical records is not complete, the length of providing medical records according to the law is <15 minutes, supervision medical records seen from the assessment indicators. The problem is that there is still a lack of medical record personnel, insufficient infrastructure.Keywords: Evaluation, Management, Medical Records
Strategi Peningkatan Kinerja UKM Wiyadi Wiyadi; Aflit Nuryulia Praswati; Rina Trisnawati; Chuzaimah Chuzaimah
Abdi Psikonomi Vol 2, No 2 (2021): Agustus 2021
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.222 KB) | DOI: 10.23917/psikonomi.v2i2.338

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Kinerja UKM adalah tingkat pencapaian prestasi UKM dalam kurun waktu tertentu. Kinerja UKM dapat dilihat dari kinerja pemasaran yang telah dilakukan. Jadi kinerja pemasaran merupakan elemen penting dari kinerja UKM secara umum dan merupakan implementasi dari strategi. Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk (1) memberikan alternatif solusi atau rekomendasi bagi peningkatan kinerja UKM mitra di tengah situasi pandemi Covid-19, (2) mendorong segenap karyawan meningkatkan komitmennya dalam memajukan usaha. Kegiatan ini berbentuk pelatihan dan pendampingan dengan mengikut sertakan pengelola dan para karyawan sebanyak 53 orang. Nara sumber dari tim pengabdian kepada masyarakat FEB – UMS. Hasil kegiatan memberikan beberapa alternatif strategi yang direkomendasikan untuk meningkatkan kinerja UKM mitra adalah perlu (1) menerapkan orientasi pasar, (2) menciptakan keunggulan bersaing, (3) meningkatkan kemampuan penetapan harga, (4) memotivasi karyawan untuk tetap bekerja dengan memperhatikan protokol kesehatan.
Struktur Kepemilikan dan Model Manajemen Laba Short Term Discretionary Accrual Perusahaan Go Public di Indonesia W Wiyadi; Nur Ismiyati Fauziah; Rina Trisnawati
Prosiding University Research Colloquium Proceeding of The 8th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.113 KB)

Abstract

Asymmetry information between agent and principal provides an opportunity for managers to act opportunistically by doing earnings management. Companies need to implement good corporate governance mechanisms in the company's control and management system to minimize earnings management action. This study aims to analyze the effect of ownership structure on earnings management on go public companies in Indonesia with approach short term discretionary accrual model period 2011-2015. The ownership structure used includes concentration of ownership, institutional ownership, foreign ownership, and family ownership. The short term discretionary accrual model used to measure earnings management. The sampling technique was done by purposive sampling, total of sample are 245 samples which have fulfilled classical assumption and analyzed by multiple regression analysis. The results provide empirical evidence that the ownership structure as measured by the concentration of ownership has a significant negative effect on earnings management on go public companies in Indonesia. While institutional ownership, foreign ownership, and family ownership have no effect on earnings management on go public company in Indonesia.
Pengaruh Kepuasan terhadap Loyalitas Pasien di Poliklinik Gigi RSUD Kabupaten Karanganyar yang Dimediasi oleh Kepercayaan Pasien Aditya Evi Novitasari; W Wiyadi; Iwan Setiawan
Prosiding University Research Colloquium Proceeding of The 12th University Research Colloquium 2020: Mahasiswa Student Paper
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.895 KB)

Abstract

Pasien merupakan konsumen di tingkat pelayanan kesehatan baik di rumah sakit, klinik maupun puskesmas. Pasien semakin kritis dan menuntut pelayanan yang berkualitas dan fasilitas yang bagus dari rumah serta semakin banyaknya rumah sakit dan klinik yang beroperasional semakin ketat persaingan sehingga pasien semakin selektif untuk memilih rumah sakit. Oleh karena itu, rumah sakit dituntut agar melakukan pengukuran kepuasan pasien secara berkala dana dapat menjaga kepercayaan pasien sehingga pasien menjadi loyal. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan pasien terhadap loyalitas dan hubungannya dengan kepercayaan pasien. Metode pengumpulan data pada penelitian ini adalah survey dengan menggunakan kuesioner. Penelitian ini dilakukan kepada 100 pasien di poliklinik gigi RSUD Kabupaten Karanyar. Hasil penelitian menunjukkan variabel kepuasan pasien berpengaruh terhadap loyalitas pasien dan variabel kepuasan pasien berpengaruh terhadap kepercayaan pasien. Kepercayaan pasien tidak memediasi kepuasan pasien dengan loyalitas pasien.
Pengaruh Marketing Mix terhadap Keputusan Pembelian Online Pasca Pandemi Covid-19 Dimediasi Kepercayaan Pelanggan Muhammad Nurul Kholifah; Wiyadi Wiyadi; Edy Purwo Saputro; Muhammad Sholahuddin
Borobudur Management Review Vol 3 No 1 (2023): Vol 3 No: 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bmar.v3i1.9461

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Penelitian ini bertujuan untuk mengetahui pengaruh marketing mix (Product, Price, Place & Promotion) terhadap keputusan pembelian melalui kepercayaan pelanggan sebagai variabel mediasi. Populasi dalam penelitian ini adalah penduduk Solo Raya yang pernah melakukan transaksi belanja online melalui e-commerce. Pencarian sampel dilakukan dengan cara menyebarkan 200 kuesioner secara online ataupun offline pada periode 13 – 19 November 2022 dan menghasilkan 183 sampel yang memenuhi syarat dan kriteria dalam penelitian ini. Kemudian dilakukan analisis data menggunakan pendekatan Partial Least Square (PLS) – SEM dengan bantuan software SmartPLS versi 3.3.2. Hasil penelitian menunjukkan bahwa: (i) Produk tidak memiliki pengaruh terhadap keputusan pembelian (ii) Harga tidak memiliki pengaruh terhadap keputusan pembelian berdasarkan taraf signifikansi 0,05, namun jika menggunakan taraf signifikansi 0,10 maka harga berpengaruh terhadap keputusan pembelian (iii) Lokasi dan promosi berpengaruh terhadap keputusan pembelian (iv) Produk tidak berpengaruh terhadap kepercayaan pelanggan (v) Harga, lokasi dan promosi berpengaruh terhadap kepercayaan pelanggan (vi) Kepercayaan pelanggan berpengaruh terhadap keputusan pembelian (vii) Kepercayaan pelanggan tidak memediasi pengaruh produk terhadap keputusan pembelian (viii) Kepercayaan pelanggan tidak memediasi pengaruh harga terhadap keputusan pembelian pada taraf signifikansi 0,05, namun jika menggunakan taraf signifikansi 0,10 maka kepercayaan pelanggan memediasi pengaruh harga terhadap keputusan pembelian (ix) Kepercayaan pelanggan mampu memediasi pengaruh lokasi dan promosi terhadap keputusan pembelian.
Co-Authors Abd. Razak Dan, Abd. Razak Aditya Evi Novitasari Aflit Nuryulia Praswati Agus Suyatno Aji, Muhammad Sulistiyo Alamin, Rachmat Aldino Jacky Royani Amiruddin Amiruddin Andhika Nur Mustofa Andika Bagus Saktiawan Andika, I Gede Apui, Septi Susilawati ARDIANSYAH ARDIANSYAH Arsyawina Arsyawina Arya Yudha Pratama Badar, Badar Baharuddin, Muhammad Hizba Candra Afreza Chuzaimah Chuzaimah Dian Rahmawati, Sisca Dwi Budi Santoso Ecclisia Sulistyowati Edy Purwo Saputro Eny Retna Ambarwati Era, Dwi Prihatin Fadila Suri Astuti Faridah Shahadan, Faridah Frana Andrianur Hairunnizam Wahid, Hairunnizam Hargiani, Fransisca Xaveria Harun Raudhatul Na’im Hasbi Helisusanto, Rinda Handayani Hesti Prawita Widiastuti I Gede Andika Sukarya Ida Ayu Putu Sri Widnyani Ihwan Susila Imamah, Indah Nur Imanda Firmantyas Putri Pertiwi Imronudin Imronudin Iwan Setiawan Kamajaya, Vian Kanti, Surti Kumala, Paramita Dewi Larasati Larasati M. Sholahuddin Maharani, Putri Septia Moechammad Nasir Mohd Ali Mohd Noor, Mohd Ali Mubarok, Muhammad Naufal Muhammad Nurul Kholifah Muhammad Sholahuddin Muzakar Isa Nanda Apriliasari Noer Sasongko Novel Idris Abas Nugroho Santoso Nur Amalina Nur Amalina Nur Ismiyati Fauziah Parellangi, Parellangi Poerwadi, Yuniar Belly Presensia, Presensia Purwanti, Rita Puspitosari, Indriyana Putri, Annisa Dwi Astrini Rahma, Rezky Nurul Rara Yuni Rahmawati Rasmun, Rasmun Ratanto Ratanto Riko Levita Arnas Rina Trisnawati Rini Kuswati Sanep Ahmad, Sanep Sarjito Setiawan, Widia Setiawati, Dahlia Sisca Dian Rahmawati Siti Raihanah Sulistyowati, Ecclisia Suryani, Heni Tarmudi, Achsan Tri Tri Ariani Vandhega, Bintang Ghivary Rama Wahyu Ario Pratomo Wahyu Ario Pratomo Wahyu Pramesti Wardani, Luluk Intan Kusuma Wardhani, Pramudya Wolo, Petrus Dala Yuni Rahmawati, Rara Yusuf Alam Romadhon Zulfa Irawati