Claim Missing Document
Check
Articles

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

Abstract

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

Abstract

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.
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

Abstract

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.
PENGARUH KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN DIMEDIASI OLEH KEPUASAN PELANGGAN PADA PENGGUNA MARKET PLACE SHOPEE Candra Afreza; Wiyadi Wiyadi
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1005

Abstract

This study aims to analyze the effect of service quality and trust on customer loyalty mediated by customer satisfaction in Shopee market place users. In this study, the population used is the entire shopee user community. The sampling technique in this study was non probability sampling. The sampling technique used is purposive sampling. The number of samples in this study were 260 respondents. The data collection method used in this study was to distribute questionnaires via google form. The questionnaire was made using a Likert scale format and processed using the Partial Least Square (PLS) analysis tool. This analysis process was carried out using the Smart PLS 3.2 application. The results showed that service quality has no effect on customer loyalty. Trust has a positive and significant influence on customer loyalty. Service quality has a positive and significant influence on customer satisfaction. Trust has a positive and significant influence on customer satisfaction. Customer satisfaction has a positive and significant effect on customer loyalty. Customer satisfaction can mediate the effect of service quality on customer loyalty. Customer satisfaction can mediate the effect of trust on customer loyalty. Keywords: Trust, Service Quality, Customer Loyalty, Customer Satisfaction
PENGARUH KUALITAS PELAYANAN DAN PERSEPSI HARGA TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING Riko Levita Arnas; Wiyadi Wiyadi
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.1035

Abstract

The purpose of this study was to analyze the effect of service quality and price perceptions on customer loyalty with customer satisfaction as an intervening variable. This research method is quantitative. The population in this study were all people who had used Rahayu Tour Travel services. The sample of this study was 140 respondents. This sampling technique uses purposive sampling. The data used in this research is primary data. The data analysis technique used in this research is descriptive analysis and Structural Equation Model (SEM) analysis with Smart Partial Least Square (PLS). The results of this study are that Service Quality and Price Perception have a positive and significant effect on Customer Loyalty. Service Quality and Price Perception have a positive and significant influence on Customer Satisfaction. Customer Satisfaction and Service Quality have a positive and significant influence on Customer Loyalty. Price Perception has a positive and significant influence on Customer Loyalty through Customer Satisfaction as a mediating variable. Keywords: Service Quality, Price Perception, Customer Loyalty, Customer Satisfaction
Co-Authors Abd. Razak Dan, Abd. Razak Aflit Nuryulia Praswati Agus Suyatno Aji, Muhammad Sulistiyo Alamin, Rachmat Amiruddin Amiruddin 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 Faridah Shahadan, Faridah Frana Andrianur Hairunnizam Wahid, Hairunnizam Hargiani, Fransisca Xaveria Hasbi Helisusanto, Rinda Handayani Hesti Prawita Widiastuti I Gede Andika Sukarya Ida Ayu Putu Sri Widnyani Idris Abas, Novel Ihwan Susila Imamah, Indah Nur Imanda Firmantyas Putri Pertiwi Imronudin Imronudin, Imronudin Kamajaya, Vian Kanti, Surti Kumala, Paramita Dewi M. Sholahuddin Maharani, Putri Septia Moechammad Nasir Mohd Ali Mohd Noor, Mohd Ali Mubarok, Muhammad Naufal Muhammad Nurul Kholifah Muhammad Sholahuddin Muzakar Isa Noer Sasongko Nugroho Santoso Nur Amalina Nur Amalina Parellangi, Parellangi Poerwadi, Yuniar Belly Presensia, Presensia Purwanti, Rita Puspitosari, Indriyana Putri, Annisa Dwi Astrini Rahma, Rezky Nurul Rasmun, Rasmun Ratanto Ratanto Riko Levita Arnas Rina Trisnawati Sanep Ahmad, Sanep Setiawan, Widia Setiawati, Dahlia 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