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PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK PERIODE 2019-2021 Alifa Aulia Rahman; Novinka Permatasari; Wildan Yudhanto; Yacobo P. Sijabat
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i1.321

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan solvabilitas terhadap harga saham pada perusahaan sektor transportasi dan logistik periode 2019-2021. Populasi pada penelitian ini adalah seluruh perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2019-2021 dengan total 30 perusahaan. Sampel diambil dengan menggunakan metode purposive sampling, sehingga diperoleh sebanyak 13 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa secara parsial, variabel likuiditas berpengaruh terhadap harga saham, sedangkan variabel solvabilitas tidak berpengaruh terhadap harga saham. Dan secara simultan, variabel likuiditas dan solvabilitas tidak berpengaruh terhadap harga saham.
ANALISIS ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) DI NEGARA ASEAN-5: STUDI KOMPARATIF PADA PERUSAHAAN TERDAFTAR TAHUN 2015-2023 Ariska, Temi; Verawati, Dian Marlina; Yudhanto, Wildan
JURNAL MANAJEMEN Vol 15 No 2 (2025): JURNAL MANAJEMEN VOL 15 NO 2
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v15i2.4475

Abstract

This research aims to provide empirical evidence on trends in the application of environmental, social and governance (ESG) in ASEAN-5 countries as well as differences in the application of environmental, social and governance (ESG) among ASEAN-5 countries, namely Indonesia, Malaysia, the Philippines, Singapore and Thailand, with a focus on companies listed on the stock exchanges of each of the ASEAN-5 countries. This research uses descriptive and comparative research formswith a quantitative approach based on secondary data from Bloomberg ESG scores. This research uses a population of 5 out of 11 ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore and Thailand. The total research sample for the period 2015-2023 (9 years) was 1,683. The research results show that 1. The implementation of environmental, social and governance (ESG) in ASEAN-5 countries shows an increasing trend during 2015-2023, reflecting the increasing attention to sustainability, and 2. The research results show that there are significant differences in the implementation of environmental, social and governance (ESG) in ASEAN-5 countries with Thailand consistently ranking highest, followed by Malaysia, Singapore, the Philippines, and Indonesia at the lowest position.
The Effect of Company Size, Leverage, and GCG on the Financial Performance of the Hospitality Industry Sector Yudhanto, Wildan; Suroso, Agus; Rabiatul Adawiyah, Wiwiek
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.957

Abstract

The hospitality industry plays a significant role in regional economic development, yet its financial performance is often influenced by various internal factors. This study aims to empirically examine the effect of company size, leverage, and Good Corporate Governance (GCG) on the financial performance of hospitality businesses. Employing a mixed-methods approach, the research collected data through purposive sampling, resulting in a total of 117 industry respondents. Quantitative data were analyzed using multiple linear regression, while qualitative insights were gathered to capture perceptions and experiences of industry practitioners involved in the study. The findings indicate that company size, leverage, and GCG significantly affect financial performance. By integrating quantitative and qualitative methods, this study offers a more comprehensive understanding of the factors shaping financial outcomes. Furthermore, this research contributes new evidence by specifically addressing the role of GCG, company size, and leverage in hospitality-sector firms, providing valuable implications for both scholars and industry stakeholders.
How Does Entrepreneurial Competence Contribute to Livestock Farmers’ Performance? Mikael Sihite; Eka Nur Jannah; Alex Johanes Simamora; Wildan Yudhanto
Binus Business Review Vol. 16 No. 1 (2025): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v16i1.11585

Abstract

The research aimed to examine (1) the direct effect of entrepreneurial skill, market orientation, sales orientation, and networking on entrepreneurial competence; (2) the direct effect of entrepreneurial competence on livestock farmers’ performance; and (3) the indirect effect of entrepreneurial skill, market orientation, sales orientation, and networking on livestock farmers’ performance through entrepreneurial competence. Samples were 399 livestock farmers in Magelang Regency. The independent variables were entrepreneurial skills, market orientation, sales orientation, and networking. Meanwhile, the dependent variable was livestock farmers’ performance, and the mediating variable was entrepreneurial competence. Variable measurement used 7-Likert scale questionaries. Then, data analysis used Structural Equation Modeling (SEM). Based on data analysis, the research finds that entrepreneurial skill, market orientation, sales orientation, and networking improve entrepreneurial competence. In addition, entrepreneurial competence increases livestock farmers’ performance, Then, entrepreneurial skill, market orientation, sales orientation, and networking improve livestock farmers’ performance through entrepreneurial competence. The research contributes to giving new evidence of entrepreneurial competence in the context of animal husbandry. The research also contributes to capturing how the implementation of the Resources-Based View (RBV) concept affects the achievement of livestock farmers’ performance. The research has some implications. First, livestock farmers increase entrepreneurial competence by building entrepreneurial skills, market orientation, sales orientation, and networking to improve performance. Second, regulators can formulate regulations or programs that can help livestock farmers to grow their businesses since the business is run individually, such as human resource development or business establishment programs.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN SEKTOR TEKNOLOGI TAHUN 2019-2021 Novi Sintya Dewi; Lia Asriyani Nur Khasanah; Wildan Yudhanto; Yacobo. P Sijabat
Journal of Management and Social Sciences Vol. 1 No. 4 (2022): November : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1339.154 KB) | DOI: 10.55606/jimas.v1i4.87

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return On Equity (ROE), Free Cash Flow (FCF), dan Current Ratio (CR) terhadap Harga Saham pada perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2021. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif. Sumber data yang digunakan yaitu data sekunder berupa laporan keuangan tahunan. Populasi penelitian adalah seluruh perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2019 - 2021 yaitu 27 perusahaan perbankan. Model analisis data yang digunakan untuk menjelaskan pengaruh variabel-variabel fundamental terhadap harga saham adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel Return On Equity tidak berpengaruh terhadap harga saham, variabel Free Cash Flow tidak berpengaruh terhadap harga saham, Current Ratio tidak berpengaruh terhadap harga saham, dan Return On Equity, Free Cash Flow dan Current Ratio secara bersama-sama tidak berpengaruh terhadap harga saham perusahaan di sektor teknologi yang terdaftar di bursa efek Indonesia periode 2019-2021.
Building Tax Awareness From an Early Age Through Tax Literacy Education for SMA/SMK Students in Magelang Ghina Fitri Ariesta Susilo; Agustina Prativi Nugraheni; Wildan Yudhanto; Alex Johanes Simamora; Ediet Leo Elvandy; Siti Rokhaniyah
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 9 No. 2 (2026): April 2026
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v9i2.4499

Abstract

Abstract: Tax literacy among Indonesian youth remains relatively low and has not yet become an integral component of formal learning at the senior and vocational high school levels. National data indicate that financial literacy stands at 49.68%, while specific understanding of taxation among young people is reported to be lower than that of the productive-age population. In addition, tax return compliance among individuals under 25 years old remains limited, reflecting weak early tax awareness and tax morale. In Magelang, high school students as future taxpayers generally lack access to contextual and practice-oriented tax education. This community engagement program aims to enhance tax literacy, awareness, and basic understanding of taxation among senior and vocational high school students through a structured and participatory educational approach. The methods included interactive lectures, contextual discussions, daily tax case studies, and simple tax calculation simulations, supported by pre- and post-tests to measure learning outcomes. The results demonstrate a significant improvement in students’ tax literacy scores and attitudes toward future compliance. The program also produced a tax literacy module and initiated student tax awareness groups in partner schools. Early tax education is therefore effective in strengthening youth tax morale and supporting sustainable national development. Keywords: community engagement; magelang; tax awareness; tax literacy; youth education Abstrak: Literasi pajak di kalangan generasi muda Indonesia masih tergolong rendah dan belum menjadi bagian utama dalam pembelajaran formal di tingkat SMA/SMK. Data nasional menunjukkan tingkat literasi keuangan sebesar 49,68%, sementara pemahaman spesifik mengenai perpajakan pada kelompok usia muda lebih rendah dibandingkan kelompok usia produktif. Selain itu, tingkat kepatuhan pelaporan SPT pada wajib pajak berusia di bawah 25 tahun masih terbatas, yang mencerminkan lemahnya kesadaran dan moral pajak sejak dini. Di wilayah Magelang, siswa SMA/SMK sebagai calon wajib pajak masa depan umumnya belum memperoleh edukasi pajak yang kontekstual dan berbasis praktik. Program pengabdian kepada masyarakat ini bertujuan meningkatkan literasi, kesadaran, dan pemahaman dasar perpajakan melalui pendekatan edukasi yang terstruktur dan partisipatif. Metode yang digunakan meliputi ceramah interaktif, diskusi kontekstual, studi kasus perpajakan sehari-hari, serta simulasi perhitungan pajak sederhana yang didukung pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan signifikan skor literasi pajak dan sikap kepatuhan siswa. Program ini juga menghasilkan modul literasi pajak dan pembentukan kelompok siswa sadar pajak di sekolah mitra. Edukasi pajak sejak dini terbukti efektif dalam memperkuat moral pajak generasi muda dan mendukung pembangunan nasional berkelanjutan. Kata kunci: edukasi generasi muda; kesadaran pajak; literasi pajak; magelang; pengabdian kepada masyarakat
Penguatan tata kelola manajemen keuangan berbasis syari'ah pada Koperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) Wildan Yudhanto; Deni Ramdani; Alex Johanes Simamora; Ediet Leo Elvandy; M. Elfan Kaukab
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 2 (2026): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i2.38671

Abstract

AbstrakKoperasi Paguyuban Pedagang Pasar Induk Wonosobo (KP3IW) memiliki peran strategis dalam memperkuat akses permodalan dan keberlanjutan usaha pedagang pasar tradisional. Namun, tata kelola manajemen keuangan koperasi masih menghadapi kendala berupa pencatatan yang belum terstandar, lemahnya sistem pengendalian internal, serta belum terintegrasinya prinsip-prinsip syari’ah dalam mekanisme pembiayaan dan pelaporan. Kegiatan pengabdian ini bertujuan untuk memperkuat tata kelola manajemen keuangan berbasis syari’ah guna meningkatkan transparansi, akuntabilitas, dan keberlanjutan kelembagaan koperasi. Mitra sasaran adalah KP3IW dengan 25 peserta yang terdiri atas pengurus, pengawas, dan perwakilan anggota. Metode pelaksanaan meliputi asesmen awal, pelatihan manajemen keuangan syari’ah, workshop penyusunan Standar Operasional Prosedur (SOP) berbasis akad syari’ah, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 38% (berdasarkan pre-test dan post-test), tersusunnya 1 dokumen SOP keuangan syari’ah, 3 format laporan keuangan terstandar, serta pembentukan mekanisme pengawasan internal berbasis prinsip syari’ah. Secara kualitatif, terjadi peningkatan kesadaran transparansi dan disiplin pencatatan keuangan. Kegiatan ini sejalan dengan pencapaian Sustainable Development Goals (SDGs) tujuan 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi) dan tujuan 16 (Institusi yang Tangguh dan Akuntabel), mendukung agenda RPJMN 2020–2024 dalam penguatan ekonomi kerakyatan dan koperasi, serta selaras dengan Asta Cita dalam memperkuat kemandirian ekonomi berbasis kerakyatan dan nilai-nilai keadilan sosial. Kata kunci: tata kelola koperasi; manajemen keuangan syari’ah; SDGs; RPJMN; asta cita. AbstractThe Cooperative of the Wonosobo Main Market Traders Association (KP3IW) plays a strategic role in strengthening access to capital and ensuring the sustainability of traditional market traders’ businesses. However, its financial management governance still faces several challenges, including non-standardized bookkeeping practices, weak internal control systems, and the limited integration of sharia principles in financing mechanisms and financial reporting. This community engagement program aims to strengthen sharia-based financial management governance in order to enhance transparency, accountability, and institutional sustainability. The target partner was KP3IW, involving 25 participants consisting of board members, supervisors, and representatives of cooperative members. The implementation methods included an initial governance assessment, sharia financial management training, workshops on the preparation of Standard Operating Procedures (SOPs) based on sharia contracts, as well as mentoring and evaluation. The results indicate a 38% increase in participants’ understanding (based on pre-test and post-test results), the development of one sharia-based financial SOP document, three standardized financial reporting formats, and the establishment of an internal monitoring mechanism grounded in sharia principles. Qualitatively, the program improved awareness of transparency and financial recording discipline. This initiative aligns with the Sustainable Development Goals (SDGs), particularly Goal 8 (Decent Work and Economic Growth) and Goal 16 (Peace, Justice, and Strong Institutions), supports the National Medium-Term Development Plan (RPJMN) 2020–2024 in strengthening people-based economic institutions and cooperatives, and is consistent with the Asta Cita agenda in promoting inclusive and socially just economic independence. Keywords: cooperative governance; sharia financial management; SDGs; RPJMN; asta cita.