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All Journal International Journal of Social and Management Studies (IJOSMAS) Journal of Information Systems and Management Journal Of Communication Education Jurnal Bisnis Manajemen dan Akuntansi Sanskara Akuntansi dan Keuangan West Science Interdisciplinary Studies jabdimasunipem IPSIKOM Edumaspul: Jurnal Pendidikan Indonesian Journal of Management and Economic Research
Muhamad Rizky Wijaya
Universitas Insan Pembangunan Indonesia, Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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GOING CONCERN UNTUK JANGKA PENDEK Muhamad Rizky Wijaya
Journal Of Communication Education Vol 12, No 1 (2018): JOCE IP
Publisher : Journal Of Communication Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/joce - ip.v12i1.82

Abstract

ABSTRACTThis research  takes the issue of companies that experienced financial distress would lead to a conflict of interest between management and owners. This research  to examine the influence of capital structure, the audit committee, managerial ownership and the size of the company's performance as well as view the company's going concern mediated by the agency cost.This type of research is testing the hypothesis with a type of explanatory-causality. Using a time horizon of one short study. The object of research is the use of a manufacturing company with a unit of industry analysis. Source data using secondary data. The research sample using purposive sampling. Data analysis using path analysis to test the two SLS.The results of this study indicate that capital structure and firm size affect the agency cost, the audit committee and managerial ownership does not affect the agency cost, agency cost does not affect the performance of the company, capital structure, the audit committee, managerial ownership and firm size does not affect the performance company, the company's performance affect the going concernThe research findings indicate that the size of the company is the most dominant factor affecting the agency cost, scope of large companies require substantial funding for operations of the company Keywords:  Capital Structure, Audit Committee, Managerial ownership, Size,  Agency cost, The Company's Performance, Going concern,    Financial Distress
Pengaruh Corporate Governance dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2017 Muhamad Rizky Wijaya; Farid Addy Sumantri
JUBISMA Vol 1 No 1 (2019): JUBISMA
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.17 KB) | DOI: 10.58217/jubisma.v1i1.9

Abstract

ABSTRAKTujuan dari penelitian ini adalah untuk menguji bagaimana Pengaruh corporate governance (CG) dan Kualitas Audit terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2012-2017.Pengukuran CG di proxy dengan ; Kepemilikan Manajemen dan Dewan Direksi Independen, Kualitas Audit diukur dengan KAP the big four dan non the big four, sedangkan pengukuran Tax Avoidance menggunakan CETR. Sampel penelitian yang digunakan dalam penelitian ini terdiri 9 perusahaan industri metal dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2017. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode purposive sampling. Teknis analisis yang digunakan adalah regresi linier berganda dengan alat bantu program SPSS (Statistical Package for the Social Sciences) for windows versi 21. Hasil penelitian menunjukkan Dewan Komisaris Independen berpengaruh terhadap tax avoidanc dengan nilai ρ value sebesar 0,000 < 0,050. Kepemilikan Manajemen tidak berpengaruh terhadap tax avoidance dengan nilai ρ value sebesar 0,644 > 0,050 dan Kualitas Audit tidak berpengaruh terhadap tax avoidance dengan nilai ρ value sebesar 0,359 > 0,050
Pengaruh Internal Brand Management terhadap Work Engagement: Analisis Perspektif Dosen Indonesia Simorangkir, Yosua Novembrianto; Suroso; Widodo, Adi; Wijaya, Muhamad Rizky; Nadeak, Multi
Journal of Information Systems and Management (JISMA) Vol. 3 No. 1 (2024): February 2024
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4444/jisma.v3i1.1114

Abstract

Studi ini mengkaji hubungan antara internal brand management (IBM) yang terdiri atas internal brand communication (IBC), brand-centered training (BCT) dan transformational leadership (TL) terhadap work engagement (WE) di sebuah universitas di Jakarta. Sebuah model diusulkan dan diuji menggunakan sampel 250 dosen home based dengan menggunakan teknik simple random sampling. Data dianalisis dengan SEM PLS dan software SmartPLS 4.0. Temuan penelitian ini mengonfirmasi bahwa internal brand communication, brand-centered training dan transformational leadership berpengaruh positif terhadap work engagement. Hasil studi ini juga menunjukkan bahwa internal brand communication, brand-centered training dan transformational leadership merupakan prediktor yang baik bagi work engagement dosen di perguruan tinggi. Implikasinya, efek gabungan dari komunikasi tentang citra universitas (internal brand communication), pelatihan yang berpusat pada membangun brand image universitas (brand-centered training), dan kepemimpinan transformasional dapat menciptakan lingkungan kerja dosen yang terhubung dengan organisasi, termotivasi untuk berkontribusi terhadap keberhasilannya, dan terlibat dalam peran brand kampus. Dengan memprioritaskan faktor-faktor ini, manajemen universitas dapat menumbuhkan budaya keterlibatan, komitmen, dan keselarasannya dengan brand image universitas, yang pada akhirnya mengarah pada peningkatan kinerja dan kepuasan seluruh stakeholders perguruan tinggi.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING PERSEDIAAN (STUDI KASUS PT API) Wijaya, Muhamad Rizky; Maylindasari, Maylindasari; Pratama, Ifanny Adnan
JUBISMA Vol 6 No 2 (2024): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v6i2.183

Abstract

This research aims to analyze the factors that influence the successful implementation of the inventory Enterprise Resource Planning (ERP) system at PT Amanah Prima Indonesia. The factors described include top management support, user involvement and training and education. The research method used was quantitative through a questionnaire distributed to 35 respondents who used the Inventory ERP system. The analysis assistance technique used is multiple linear regression with SPSS version 27 software. The research results show that simultaneously the factors of top management support, user involvement and training and education have a significant effect on the success of implementing the inventory ERP system at PT Amanah Prima Indonesia by 81.1%. However, partially only the user involvement factor has a significant effect on the success of implementation, while top management support factors and training and education factors do not have a significant effect. These findings demonstrate the important role of active user involvement in increasing the success of inventory ERP system implementation. Keywords: Enterprise Resource Planning, top management support, user involvement, education and training, successful implementation.
Penerapan Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dalam Audit Syariah dan Kepercayaan Investor di Indonesia Respatiningsih, Inneke; Sasmita, Djenni; Febrina, Ilza; Wijaya, Muhamad Rizky; Sudarmanto, Eko
Sanskara Akuntansi dan Keuangan Vol. 3 No. 03 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v3i03.553

Abstract

Penelitian ini mengeksplorasi dampak dari standar Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dan kualitas audit syariah terhadap kepercayaan investor pada lembaga keuangan syariah di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 95 responden, menggunakan skala Likert dan menganalisis data menggunakan Structural Equation Modeling (SEM-PLS 3). Temuan penelitian mengungkapkan bahwa penerapan standar AAOIFI dan kualitas audit syariah berpengaruh positif dan signifikan terhadap kepercayaan investor. Secara khusus, kepatuhan terhadap standar AAOIFI berkontribusi dalam meningkatkan transparansi dan kredibilitas lembaga, sementara audit Syariah yang berkualitas tinggi berfungsi sebagai mekanisme penting untuk memastikan kepatuhan Syariah dan menumbuhkan kepercayaan investor. Hasil penelitian ini menggarisbawahi peran yang saling melengkapi dari kedua faktor tersebut dalam memperkuat kepercayaan terhadap sektor keuangan syariah di Indonesia. Studi ini memberikan wawasan yang berharga bagi para regulator, lembaga keuangan, dan investor, yang menunjukkan bahwa kerangka kerja peraturan dan praktik audit yang kuat sangat penting untuk meningkatkan kepercayaan dan menarik investasi di sektor keuangan syariah.
The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
Entrepreneurial Decision-Making: The Role of e-Commerce and Accounting Information Systems Muhamad Rizky Wijaya; Jumiran Jumiran; Yulis Nuryanti; Gusli Chidir; Didi Sutardi
Edumaspul: Jurnal Pendidikan Vol 6 No 2 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i2.5164

Abstract

This study aims to obtain evidence regarding the influence of e-commerce on decision-making for entrepreneurship, and the effect of using accounting information systems on decision-making for entrepreneurship. This research was conducted at one of the universities in Jakarta. The data collection method used in this study was a survey method with a questionnaire technique. The population in this study were students of all majors who had status as active students. The data used in this study is primary data obtained by distributing questionnaires directly to 102 respondents using a purposive sampling technique. The data analysis used is multiple linear regression analysis. The results of the analysis show that e-commerce has a positive effect on decision-making for entrepreneurship, and the use of accounting information systems has a positive effect on decision-making for entrepreneurship.
Trust Dynamics and Innovative Practices in Academic Environments Adi Widodo; Muhamad Rizky Wijaya; Tias Pramono; Firdaus Putra; Dewiana Novitasari
International Journal of Management and Economic Research (IJOMER) Vol 1 No 02 (2024): Indonesian Journal of Management and Economic Research
Publisher : Yayasan Aya Sophia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70508/5vffqt04

Abstract

This study investigates the effects of interpersonal trust among private college lecturers in Tangerang (i.e., trust in colleagues and leaders) on innovative behavior and examines the mediating effect of knowledge sharing on this relationship. A total of 244 private college lecturers in Tangerang participated in this study. The results revealed that trust in coworkers and trust in leaders have positive effects on knowledge sharing activities. Although the effect of trust in colleagues on innovative behavior is not significant, trust in leaders has a significant effect on innovative behavior. The effect of lecturer knowledge sharing on innovative behavior was also found to be significant. In addition, the results show that knowledge sharing has a full mediating effect on the relationship between trust in colleagues and innovative behavior and a partial mediating effect on the relationship between trust in leaders and innovative behavior.
Did Career Development, Organizational Citizenship Behavior and Leadership Reinforce Teachers Performance? Answer From Elementary Schools in Tangerang Nugroho, Yunianto Agung; Wijaya, Muhamad Rizky; Jainuri; Pramono, Tias; Johan, Muhammad
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.942 KB) | DOI: 10.5555/ijosmas.v3i1.103

Abstract

This study aims to analyze the relationship of career development, organizational citizenship behavior, and leadership to the Head of elementary school performance. This research method is quantitative with data processing tools using SPSS software. Data was obtained through the distribution of online questionnaires to 212 elementary school teachers in Tangerang who were selected using the simple random sampling method. Based on data analysis, it can be concluded that career development has a positive effect on teacher performance, organizational citizenship behavior has a positive effect on teacher performance, leadership has a positive effect on teacher performance and career development, organizational citizenship behavior and leadership simultaneously have a positive and significant effect on teacher performance.
DIGITALISASI PENGELOLAAN BANK SAMPAH DENGAN SISTEM ASRIGO DALAM RANGKA PENGUATAN EKONOMI MASYARAKAT MELALUI PELATIHAN DAN PEMANFAATAN TEKNOLOGI DIGITAL Supiana, Nana; Nurasiah; Yulia, Yayah; Napitupulu, Bonar Bangun J; Sutardi, Didi; Makin, Samsul; Iskandar, Joni; Kuswandi, Ferdi; Kamar, Karnawi; Chidir, Gusli; Adiyanto; Putra, Firdaus; Waruwu, Hatoli; Admiral; Azhari; Sudiyono, Yusuf; Wijaya, M. Rizky; Farhan, Akhmad; Mendrofa, Yeremia
Jurnal Abdimas Universitas Insan Pembangunan Indonesia Vol. 4 No. 1 (2026): Februari 2026
Publisher : LPPM Universitas Insan Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jabdimasunipem.v4i1.163

Abstract

Pengelolaan bank sampah merupakan langkah strategis untuk mengatasi masalah lingkungan sekaligus memperkuat ekonomi masyarakat. Bank sampah berfungsi sebagai penerapan konsep 3R (Reduce, Reuse, Recycle) di tingkat sumber, dengan memberikan insentif ekonomi kepada warga. Penelitian ini bertujuan memberikan manfaat bagi masyarakat melalui program edukasi dan layanan yang disediakan, serta mengkaji penerapan digitalisasi pengelolaan bank sampah melalui Sistem AsriGO dan dampaknya terhadap peningkatan kapasitas warga melalui pelatihan dan pemanfaatan teknologi digital. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus pada wilayah Perumahan Serdang Asri 2 yang akan menerapkan sistem AsriGO. Temuan penelitian menunjukkan bahwa digitalisasi melalui AsriGO memudahkan proses pencatatan, penilaian, dan transaksi sampah, serta mendorong peningkatan partisipasi dan pendapatan anggota. Fitur pelatihan yang terintegrasi dalam sistem turut membantu masyarakat dalam mengelola sampah secara lebih efektif, sehingga berkontribusi pada penguatan ekonomi lokal. Penelitian ini merekomendasikan perluasan program pelatihan serta pengembangan fitur AsriGO untuk mendukung keberlanjutan pengelolaan bank sampah berbasis digital.
Co-Authors Adi Widodo Adi Widodo Adiyanto Adiyanto Admiral Adrimal akhmad farhan Azhari Azhari Bonar Napitupulu Chidir, Gusli Dewiana Novitasari Didi Sutardi Didi Sutardi Farhan, Akhmad Farid Addy Sumantri Febrina, Ilza Ferdi Kuswandi Firdaus Putra Firdaus Putra Gusli Chidir Hatoli Waruwu Ifanny Adnan Pratama JAINURI, JAINURI Johan, Muhammad Joni Iskandar Joni Iskandar, Joni Jumiran Jumiran Karnawi Kamar Karnawi Kamar, Karnawi Kuswandi, Ferdi Makin, Samsul Maylindasari, Maylindasari Mendrofa, Yeremia Nadeak, Multi Nana Supiana Napitupulu, Bonar Bangun J Nesti Hapsari Nugroho, Yunianto Agung Nurasiah Nurasiah Pramono, Tias Pratiwi Octasylva, Annuridya Rosyidta Putra, Firdaus Respatiningsih, Inneke Samsul Makin Sasmita, Djenni Simorangkir, Yosua Novembrianto Sudarmanto, Eko Sudiyono, Yusuf Supiana, Nana Suroso Sutardi, Didi Suwandi Suwandi Tias Pramono Waruwu, Hatoli Yayah Yulia Yeremia Mendrofa Yulia, Yayah Yulis Nuryanti Yusuf Sudiono