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All Journal Publikasi Pendidikan JURNAL ILMIAH MANAJEMEN & BISNIS The Indonesian Journal of Planning and Development Jurnal Tataloka Jurnal Manajemen & Keuangan JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal Ilmiah Universitas Batanghari Jambi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Journal of Regional and Rural Development Planning Islamic Management: Jurnal Manajemen Pendidikan Islam Almana : Jurnal Manajemen dan Bisnis Jurnal Ilmiah Mandala Education (JIME) Jurnal Manajemen JURNAL EKSBIS Sebelas Maret Business Review ULIN: Jurnal Hutan Tropis Jurnal Penelitian Manajemen Terapan (Penataran) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Bahtera Inovasi Daengku: Journal of Humanities and Social Sciences Innovation Journal of Economics and Business Letters Jurnal Teknologi Lingkungan Lahan Basah SENTRI: Jurnal Riset Ilmiah INDONESIAN JOURNAL OF URBAN AND ENVIRONMENTAL TECHNOLOGY Ranah Research : Journal of Multidisciplinary Research and Development Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat IIJSE INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Optimum: Jurnal Ekonomi dan Pembangunan Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Research In Management and Accounting (RIMA) Khazanah Sosial
Ake Wihadanto
Universitas Terbuka
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PENGARUH QUALITY OF WORK LIFE, KEADILAN ORGANISASIONAL TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABLE MEDIASI PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN PROVINSI KEPULAUAN RIAU Destriyanti, Putri; Wihadanto, Ake; Arie Wibowo Khurniawan, I
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v8i2.7215

Abstract

This research is used for explanatory or confirmatory purposes, namely explaining the causal relationship between variables through hypothesis testing. This research is correlational in nature, namely research that attempts to see whether two or more variables are related and what direction the relationship takes. In this study, the population was 273 employees of the Riau Islands Province Department of Industry and Trade. In this study the population was 273 employees of the Riau Islands Province Industry and Trade Service. Quality of Work Life has a positive and significant effect by mediating job satisfaction on employee performance.  Organizational justice has a positive and significant mediating effect on job satisfaction on employee performance.
Pengaruh Total Aset, Debt to Equity Ratio, Inflasi, dan Tingkat Pertumbuhan Ekonomi terhadap Return on Asset Perusahaan ASEAN 2013-2023 Tokit Masditok; Tri Gunarsih; Ira Geraldina; Ake Wihadanto
Jurnal Manajemen Vol. 14 No. 2 (2024): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/xs9sgy64

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Aset, Debt to Equity Ratio (DER), Inflasi, dan Pertumbuhan Ekonomi terhadap Return on Assets (ROA) perusahaan ASEAN untuk tahun 2013-2023. Metode: Menggunakan unbalanced panel data dari 99 perusahaan, analisis regresi linier berganda dilakukan untuk menguji hipotesis tentang pengaruh variabel-variabel independen terhadap ROA. Hasil Penelitian: menunjukkan bahwa Total Aset memiliki pengaruh positif signifikan terhadap ROA, menunjukkan bahwa perusahaan dengan aset lebih besar cenderung memiliki kinerja keuangan yang lebih baik. DER menunjukkan pengaruh negatif terhadap ROA, mengindikasikan bahwa peningkatan utang dapat menambah risiko dan mengurangi efisiensi pengembalian aset. Inflasi ditemukan berpengaruh negatif terhadap ROA, yang mencerminkan tantangan yang dihadapi perusahaan dalam mengelola biaya pada situasi tingkat harga yang meningkat. Sementara itu, Pertumbuhan Ekonomi berpengaruh positif terhadap ROA, mencerminkan bahwa lingkungan ekonomi yang berkembang memberikan peluang untuk meningkatkan kinerja perusahaan. Impilkasi: penelitian ini memberikan wawasan bagi peneliti, praktisi dan pembuat kebijakan, tentang faktor-faktor yang mempengaruhi kinerja keuangan perusahaan, serta implikasi strategis dalam pengelolaan aset dan struktur modal di berbagai kondisi ekonomi. Keterbatasan: hasil penelitian tidak dapat digeneralisasi untuk wilayah dan periode berbeda. Perubahan wilayah, periode, metode, kebijakan, dan lain-lain dapat memberikan hasil yang berbeda. Keywords: ROA, Total Aset, DER, Inflasi, Pertumbuhan Ekonomi, ASEAN
Analisis Spasial Sebaran dan Kerapatan Mangrove di Kawasan Pesisir Pantai Serdang Bedagai Sumatera Utara Ardiansyah, Dede; Widiyanto, Widiyanto; Wihadanto, Ake
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 1 (2025): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i1.5721

Abstract

This research aims to obtain a map of the distribution and density of mangroves, analyze the level of ecosystem sustainability, including ecological, economic, and social dimensions, in the mangrove area, and determine priority strategies for the sustainability of the mangrove ecosystem in five sub-districts of Serdang Bedagai Regency. This research began with collecting primary and secondary data through direct observation, interviews with the community, and a literature study. The results of this research show that there is an increase in the area of mangroves on the coast of the Serdang Bedagai Regency area of 3.48 ha. From image data analysis in 2020, the area of mangroves was 1,037.37 ha, and in 2022, the area of mangroves was 1,040.85 ha. There is also an increase in the area of mangroves in the categories of very dense (373.86 ha), very rare (3.89 ha), and there is a decrease in mangrove area in the dense category (201.29 ha) and rare category (172.98 ha). amounting to 172.98 ha (17%) with rarely changing conditions. By looking at this data, it can be said that the sustainability of mangrove forests is good. The priority strategy implemented is community outreach about the importance of mangrove ecosystems and environmental management. Preserving mangroves is essential due to their vital role in maintaining ecosystem balance.
How Small-scale Fishermen Survive During the Pandemic of Covid-19 Suci Rahmawati Prima; Ake Wihadanto; Ni Made Ayu Krisna Cahyadi
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 13 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v13i1.6723

Abstract

This study aims to examine how the Kendari Bay’s coastal fishermen survive during the Covid-19 pandemic, especially from an economic perspective. However, the Covid-19 pandemic that occurred in the last three years has been able to shake the economy in several levels of society, including small-scale fishermen. The object of this research is 50 small-scale fishermen on the coast of Kendari Bay with data collection methods using surveys and interviews. Data analysis was carried out to reveal the characteristics of small-scale fishermen on the coast of Kendari Bay, to examine the impact of the COVID-19 pandemic on fishermen's income, and the constraints faced by fishermen from an economic perspective. The results show that small-scale fishermen averagely work as fishermen from a young age, as a form of inheritance from their parents and cannot complete basic compulsory education. Surprisingly, the Covid-19 pandemic does not have much impact on fishermen's income because the biggest impact comes from weather factors and the high cost of boat fuel. One of many issues that the fishermen need to deal is the difficulty on accessing capital and financial to start a business. This is happening due to limited information for these fishermen. The novelty of this research is in the study of the impact of the pandemic which is associated with access to public finance.
Efisiensi kinerja bank pembangunan daerah di Indonesia tahun 2011-2020 Parno, Parno; Istianingsih, Istianingsih; Wihadanto, Ake
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2959

Abstract

Di tengah kondisi perekonomian yang melambat dan tingkat non performing loan yang berada di atas rata-rata NPL perbankan, Bank Pembangunan Daerah (BPD) sudah seharusnya memperhatikan kinerja perbankan mereka. Tingkat NPL yang dimiliki BPD mernjadi tertinggi dibanding kelompok bank lainnya. Penelitian ini mengukur tingkat efisiensi BPD di Indonesia selama tahun 2011-2020. BPD dikelompokkan menjadi tiga klaster berdasarkan aset yang dimiliki. Tingkat efisiensi kinerja diukur menggunakan tools efisiensi yaitu Stochastic Frontier Analysis dan Data Envelopment Analysis. Penelitian ini juga membandingkan rata-rata tingkat efisiensi teknis yang dicapai BPD. Hasil penelitian menunjukkan bahwa tingkat efisiensi teknis BPD yang diukur menggunakan metode Stochastic Frontier Analysis menghasilkan pengukuran efisiensi teknis yang lebih tinggi secara rata-rata bila dibandingkan dengan hasil pengukuran metode Data Envelopment Analysis. Uji beda rata-rata dilakukan setelah data efisiensi teknis diperoleh dan diuji dengan pendekatan nonparametrik. Pada pengukuran efisiensi teknis metode Stochastic Frontier Analysis diperoleh kesimpulan bahwa tidak terdapat perbedaan yang signifikan antarkelompok aset BPD sedangkan pada pengukuran metode Data Envelopment Analysis diperoleh kesimpulan bahwa terdapat perbedaan signifikan antarkelompok aset BPD
Pengaruh transaksi pihak berelasi, pertumbuhan penjualan, profitabilitas, ukuran perusahaan dan leverage terhadap penghindaran pajak Rohima, Rohima; Asnawi, Said Kelana; Wihadanto, Ake
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 3 (2023): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i3.2982

Abstract

Hingga saat ini penghindaran pajak masih menjadi salah satu cara yang dipilih oleh perusahaan untuk meningkatkan laba. Hal ini terbukti adanya kasus dugaan penghindaran pajak pada tahun 2020 yang dilakukan oleh beberapa perusahaan terbuka di Indonesia. Modus penghindaran pajak yang dilakukan melalui transaksi dengan pihak berelasi sehingga laba perusahaan menjadi lebih rendah dari yang seharusnya. Penelitian ini bertujuan menguji faktor-faktor yang diduga memengaruhi penghindaran pajak yang terdiri dari transaksi pihak berelasi, pertumbuhan penjualan, ukuran perusahaan dan leverage. Sampel penelitian adalah 11 perusahaan manufaktur yang terpilih melalui tahapan purposive sampling dengan rentang waktu penelitian tahun 2016-2020. Hasil analisis regresi berganda menunjukkan transaksi pihak berelasi, pertumbuhan penjualan berpengaruh negatif terhadap penghindaran pajak, sedangkan ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap penghindaran pajak. Namun penelitian ini berhasil membuktikan bahwa transaksi pihak berelasi berupa pinjaman meningkatkan efisiensi perusahaan, perusahaan besar lebih agresif melakukan penghindaran pajak dan leverage merupakan salah satu cara untuk melakukan penghematan pajak. Hasil penelitian ini diharapkan menambah wawasan investor, sebagai pertimbangan dalam mengambil keputusan investasi, sebagai pertimbangan perusahaan dalam merumuskan kebijakan perpajakannya dan sebagai pertimbangan pemerintah dalam menyusun regulasi anti penghindaran pajak
Pengaruh Quality Of Work Life, Keadilan Organisasional Terhadap Kinerja Dengan Kepuasan Kerja Sebagai Variable Mediasi Pada Dinas Perindustrian Dan Perdagangan  Provinsi Kepulauan Riau Destriyanti, Putri; Wihadanto, Ake; Wibowo Khurniawan , Arie
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/9rt88h76

Abstract

This research is used for explanatory or confirmatory purposes, namely explaining the causal relationship between variables through hypothesis testing. This research is correlational in nature, namely research that attempts to see whether two or more variables are related and what direction the relationship takes. In this study, the population was 273 employees of the Riau Islands Province Department of Industry and Trade. In this study the population was 273 employees of the Riau Islands Province Industry and Trade Service. Quality of Work Life has a positive and significant effect by mediating job satisfaction on employee performance.  Organizational justice has a positive and significant mediating effect on job satisfaction on employee performance
Melatih Keterampilan Pemasangan Solar Panel untuk Pengembangan Energi Terbarukan Purnama, Rahmad; Febrianti, Rini; Priyati, Rini Yayuk; Wihadanto, Ake; Zulfahmi, Zulfahmi
Publikasi Pendidikan Vol 14, No 3 (2024)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/publikan.v14i3.64673

Abstract

Pengembangan energi terbarukan tidak hanya merambah pada skala yang lebih luas seperti di dunia industri tetapi juga pada lingkup lebih kecil seperti rumah tangga dan dunia pendidikan. Karena sifatnya yang ramah lingkungan inilah, maka sudah sepantasnya, penggunaan energi terbarukan menjadi alternatif terbaik yang dapat digunakan pada sektor Pendidikan untuk membuka peluang penelitian dan pengembangan di masa depan. Berdasarkan penilaian kebutuhan atas Universitas Terbuka membutuhkan peralatan penyiram tanaman yang bersumber pada Energi Terbarukan untuk mendukung kegiatan UT Green Universitas dan kesiapan siswa-siswi SMK Negeri 1 Tangerang Selatan untuk membuat prototype penyiram tanaman dengan tenaga surya. Hal ini bertujuan memberikan pemahaman tentang pentingnya energi terbarukan bagi keberlajutan energi kepada siswa-siswi SMK Negeri 1 Tangerang Selatan. Membuat prototype alat penyiram tanaman dengan penggerak tenaga surya kepada siswa siswi SMK. Metode pelaksaanaan dengan membuat pelatihan awal tentang pengetahuan energi terbarukan dalam hal ini panel surya. Pelatihan dan perakitan untuk melatih skill para siswa tentang energi baru terbarukan, serta menerapkan ilmu pengetahuan yang sesuai dengan program SDGs.
The Influence of ESG on Return on Asset ASEAN Companies 2013-2023 Masditok, Tokit; Gunarsih, Tri; Geraldina, Ira; Wihadanto, Ake
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 3 (2024): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i3.2674

Abstract

In the last few decades, sustainability issues have received increasing attention among stakeholders in their business operations. Although many studies have examined the influence of ESG on the financial performance of companies in various regions, specific research that focuses on companies in ASEAN is still limited. Studies that directly link each Pillar Score and ESG Combine Score with ROA are still rare. This research offers a new contribution by providing a comprehensive analysis of the influence of each ESG pillar and ESG Combine Score on ROA in the ASEAN region. This research aims to analyze the influence of the Environmental Pillar Score, Social Pillar Score, Governance Pillar Score, and ESG Combined Score on ROA in ASEAN public companies 2013-2023. The research uses a quantitative approach with multiple linear regression analysis to evaluate the relationship between ESG scores and ROA. The research results show that each Pillar Score and ESG Combine Score have a significant positive effect on ROA. The research results provide the implication that companies need to increase their focus on sustainable practices to improve financial performance. Investors can use it as a reference for considering ESG scores in investment decisions. This research cannot be generalized to different regions or periods and is limited to several public companies and the research time range 2013-2023. External factors such as government policies and macroeconomic conditions can also influence research results.
THE IMPACT OF POOR SANITATION ON TOURISM DEVELOPMENT: A GLOBAL REVIEW Elysia, Vita; Wihadanto, Ake
INDONESIAN JOURNAL OF URBAN AND ENVIRONMENTAL TECHNOLOGY VOLUME 3, NUMBER 2, APRIL 2020
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/urbanenvirotech.v3i2.6720

Abstract

Aim: The objective of this paper is to review the impact of poor sanitation on global tourism development. Methodology and Results: The majority of the data for this study was sourced from World Development Indicators (WDI) dataset for more than 200 countries in 2014 from the World Bank. A regression analysis was applied to analyze the impact of access to improved sanitation on tourism development by using some indicators such as the number of tourist arrivals, the proportion of the population using improved sanitation facilities, and the proportion of the population using improved water facilities. The study found that the relationship between the proportion of the population using improved sanitation facilities and the number of tourist arrivals is significant. Poor sanitation has been shown to have huge negative impacts on public health and the economy. In terms of the economic impacts, the lack of access to improved sanitation causes economic losses related to the direct costs of treating sanitation-related diseases and the indirect cost of lost income through reduced productivity. Conclusion, significance, and impact study: Access to basic sanitation facilities is regarded as one of the aspects that should be considered to support the tourism industry, particularly in developing countries. This study suggests that providing sanitation is the best investment for promoting tourism. Decision-makers should act now, and in a concerted way, to provide adequate sanitation services and at the same time sustaining tourism growth as an essential aspect of a country’s economy.
Co-Authors Agung Wahyu Wicaksono Albar, Muhammad Iqbal Alfan Renaldi Andriyansah . Anita Maharani Ardiansyah, Dede Arie Wibowo Khurniawan Arie Wibowo Khurniawan, I Ariyantini, Dianita Baba Barus Bonita, Dwi Putri Bratakusumah, Deddy S. Chairuman, Mohamad Deddy S. Bratakusumah Deddy S. Bratakusumah Destriyanti, Putri Dewi Marina Erliza Noor Etty Puji Lestari Farhana, Leyli Gunawan, Fransiskus Xaverius Candra Guntur Bagus Pamungkas Hapzi Ali Harmini, Harmini Hiptiyah, Siti Maria Ign. Advent Susilojati Ira Geraldina Isti Fadah Istianingsih Istianingsih, Istianingsih Istianingsih Sastrodiharjo, Istianingsih Kabul Wahyu Utomo Kasful Anwar Masditok, Tokit Mirawati Mirawati Mohammad Toha Nataliani, Nadya Putri Ni Made Ayu Krisna Cahyadi Ni Made Ayu Krisna Cahyadi Nurhasanah Nurhasanah Nurlina Nurlina Paramitha, Diky Parno Parno Parno Permana, Mirza Permata Sakti Prabawa Eka Soesanta Rahmad Purnama, Rahmad RINI FEBRIANTI Rini Yayuk Priyati, Rini Yayuk Rizky, Roisman Rohima Rohima Rohima Rohima Rossanto Dwi Handoyo Rusdiyanto, Edi Said Kelana Asnawi Saptowinarno, Bambang Sembiring, Rinawati Setiadi, Doni Siska Wijayanti, Siska Suci Rahmawati Prima, Suci Rahmawati Tokit Masditok Tri Gunarsih Vita Elysia Vita Elysia Wibowo Khurniawan , Arie Widhy Firmansyah Widi Hidayat Widiyanto Widiyanto Wulandari, Ikhvani Zulfahmi Zulfahmi