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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA SYNERGY: Jurnal Bisnis dan Manajemen Abdi-Dharma JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Media Digital
Iswahyudi Iswahyudi
Universitas LIA
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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 1 
PERAN CEO OVERCONFIDENCE DAN COMPANY PERFORMANCE TERHADAP RETURN SAHAM DIMODERASI DEVIDEND POLICY Iswahyudi, Iswahyudi; Djaddang, Syahril; Suyanto, Suyanto; Darmansyah, Darmansyah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.9870

Abstract

AbstractThe most important of investors is to get high stock returns by considering the factors that influence it, because the case this research with the aim of analyzing and investigating the effect of Ceo Overconvidence and Company Performance on Stock Returns with a moderation of the Devidend Policy. This research approach uses quantitative research by analyzing and investigating the clausal relationship between variables. Based on 17 samples, it shows the results of simultaneous testing of independent variables such as SIM, SGM, DER, ROA and EPS have a significant effect on stock returns. Partially there are two independent variables DER and ROA which have a significant positive effect on stock returns and SIM that has a significant negative effect on stock returns, while the independent variables SGM and EPS have no significant effect on stock returns. Overall Dividend Policy cannot moderate the effect of the independent variables, namely DER, ROA, and EPS on stock returns.
PENERAPAN GOOD GOVERNANCE DALAM PENGELOLAAN DANA DESA SELAMA PANDEMI COVID 19 Iswahyudi Iswahyudi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.13342

Abstract

This study applied qualitative descriptive method by evaluating the information presented in the SIDESKEL report and survey results. The basis of evaluation uses four criteria, namely transparent, accountable, participatory and orderly/budget discipline. The evaluation found that 15 villages in Plaosan sub-district, not all principles of Good Governance were applied in the Village Fund Management. The principles of Accountability, Participatory and Orderly/Budget Discipline have been met, but the Transparency principles have not been met. While the Accountability principle of the three criteria, there is still one criterion that has not been fulfilled, namely handling poverty that has not been perfect. This study shows the importance of implementing Good Governance in Village Fund Management which will provide a level of trust for the government. In addition, the application of Good Governance can make it easier to get funding sources from the government for the clarity of village programs. The Covid 19 pandemic has led to the renewal of legislation in the priority of using the Village Funds.of literature for that particular subject.
Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO Iswahyudi; Dwi Prastowo Darminto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.15

Abstract

ABSTRACT The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif. JEL Classification : M10, M41
COVID-19 MENGGUNCANG PERUSAHAAN BATUBARA DI BEI: EKSPLORASI PERAN LEADERSHIP CEO DAN IN/EX COMPANY ENVIRONMENT Iswahyudi; Suyanto; Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.022 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.793

Abstract

The Indonesian government has taken numerous measures to respond the COVID19 pandemic. This policy was taken caused the stock market slowed down of coal mining companies on IDX due to COVID-19 pandemic. This study aims to examine the impact of the COVID-19 on stock return as measured by leaderships CEO (SIM and SGM), company performance (DER, ROA and EPS), technical factors (IIA) and dividend policy as moderation. This research use quantitative method and data analysis was conducted by moderated regression analysis (MRA). Based on 17 samples, it shows that directly only the DER, ROA and IIA variables have significant on stock return, while the SIM, SGM and EPS variables have no significant on stock return. indirectly the DER variable which is moderated by dividend policy has significant on stock return or means that the dividend policy strengthens the relationship between DER and the stock return (quasi moderation).
Konsekuensi terhadap Perekonomian Indonesia Akibat Invasi Rusia ke Ukraina Iswah, Iswahyudi; Millatipuan, Meika Arifatull
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 1 (2024): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i1.16691

Abstract

This study intends to examine the impact of the conflict between Russia and Ukraine on the Indonesian economy. The conceptual framework of this research refers to Peterson's theory in his research. There are five indicators in this study, namely supply chain, banking system, economic growth, stock markets, and rising inflation. The result is that the supply chain, economic growth, the Indonesian stock market and inflation are adversely affected by the conflict. Meanwhile, the banking system was not adversely affected, because the Indonesian side carefully did not make a decision to impose sanctions or prefer a neutral policy (non-block). This makes Russia not consider Indonesia as a target for the cyber banking system, and maintain good cooperation in country business.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Produk Kesehatan Kulit Zulhamdani Zulhamdani; Iswahyudi Iswahyudi; Ade Davy Wiranata
SYNERGY: Jurnal Bisnis dan Manajemen Vol 4, No 2 (2024)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v4i2.61

Abstract

Increased economic growth and people's lifestyles that have experienced a lot of shifts makes the need for beauty products increase, moreover this is also accompanied by the development of various skin diseases that are increasingly being found, this is caused by many people who want to look different, increased pollution , bad lifestyle and many other causes. Society as the target consumer company gets many choices of products offered from various corporate brands. It makes people have to be more careful in buying the products offered according to their needs and illness. Noting the above description, the researcher is interested in conducting a thesis research entitled "The Effect of Marketing Mix on Purchasing Decisions of PT Qilah Prime Healthcare Skin Products in North Jakarta 1" The population in this study are consumers or potential consumers of skin health products PT Qilah Prime Healthcare region which includes 3 villages, kemayoran, pademangan and sunter kelurahan as many as 100 people. From the product quality testing of the purchase decision made the test results obtained t = 2.506 with a significance = 0.014. The results of this test, conclude that the product quality is partially positive and significant effect on purchasing decisions. That is, the higher the partial quality of the product, the higher the purchase decision. From the tests performed the test results obtained for F = 23,985 with a significance = 0,000. The results of this test, conclude that together product quality, pricing strategies, promotion methods, and distribution channels have a positive and significant effect on purchasing decisions. That is, the higher the product quality, pricing strategy, promotion methods, and distribution channels together, the higher the purchasing decision.
Efektivitas Program Pengabdian Masyarakat dalam Meningkatkan Kompetensi Pengelolaan Bisnis UMKM di Jakarta Selatan Antasari, Novira Dian; Iswahyudi; Zulhamdani
Abdi Dharma Vol. 5 No. 2 (2025): Jurnal Abdi Dharma (Jurnal Pengabdian Masyarakat)
Publisher : LP3kM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/ad.v5i2.4014

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam pengelolaan keuangan dan pemasaran. Kegiatan pengabdian masyarakat yang berlangsung di Universitas LIA, dirancang untuk meningkatkan kompetensi para pelaku UMKM melalui pelatihan, monitoring, dan evaluasi berkelanjutan. Pendekatan yang digunakan bersifat partisipatif, dengan melibatkan 10 pelaku UMKM dalam pelatihan keuangan praktis, pemanfaatan aplikasi pencatatan sederhana, serta strategi pemasaran digital. Materi pelatihan keuangan menitikberatkan pada pencatatan pemasukan dan pengeluaran yang kerap kali masih menjadi titik lemah bagi pelaku UMKM. Sesi pemasaran digital difokuskan pada pemanfaatan media sosial guna menjangkau konsumen secara lebih efektif dan efisien. Berdasarkan hasil evaluasi, terlihat peningkatan signifikan pada kemampuan pencatatan keuangan, pemahaman pemisahan modal, serta aktivitas promosi melalui media sosial. Mayoritas peserta menyampaikan manfaat praktis dari pelatihan, seperti transaksi yang lebih teratur dan strategi promosi yang lebih terarah. Meski demikian, tantangan tetap muncul, terutama terkait konsistensi pencatatan keuangan dan waktu pelatihan yang dinilai singkat sehingga tidak semua materi dapat dibahas secara mendalam. Secara keseluruhan, program ini terbukti efektif dalam meningkatkan kompetensi pengelolaan bisnis UMKM. Untuk memastikan keberlanjutan dan dampak positif jangka panjang, sangat disarankan adanya pendampingan lanjutan, pembentukan grup komunikasi antar pelaku UMKM, serta pelatihan lanjutan yang lebih intensif. Upaya ini penting agar pertumbuhan dan profesionalisme UMKM dapat terus terjaga dan berkembang.
Konsekuensi terhadap Perekonomian Republik Indonesia Akibat Invasi Rusia ke Ukraina Iswahyudi, Iswahyudi; Millatipuan, Meika Arifatull
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 8 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v8n1.p51-68

Abstract

This study intends to examine the consequences of the conflict between Russia versus Ukraine in the Indonesian economy. The conceptual framework of this research refers to Peterson's theory with qualitative descriptive methods. There are five indicators in this study, namely supply chain, banking system, economic growth, stock markets, and rising inflation. The result is that the supply chain, economic growth, the Indonesian stock market and inflation are adversely affected by the conflict. Meanwhile, the banking system was not adversely affected, because the Indonesian side carefully did not make a decision to impose sanctions or prefer a neutral policy (non-block). This makes Russia not consider Indonesia as a target for the cyberbanking system, and maintain good cooperation in country business.
Optimasi Data Log Audit Master dan Audit Payload Menggunakan Metode KRaft Mutiarawan, Rezza Anugrah; Wiranata, Ade Davy; Iswahyudi
Jurnal Media Digital Vol. 1 No. 02 (2025): Media Digital November 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas LIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Saat ini, banyak aplikasi yang digunakan untuk berbagai keperluan memerlukan tingkat integritas data yang tinggi, yang sering kali menyebabkan kompleksitas program semakin meningkat. Seiring bertambahnya kompleksitas sistem, mekanisme audit log yang efektif menjadi sangat penting untuk menjaga integritas data. Salah satu solusinya adalah dengan merekam aktivitas pengguna dalam sistem, sehingga semua tindakan dapat dimonitor secara menyeluruh. Dalam penelitian ini, KRaft digunakan sebagai alat untuk mengelola proses audit log. Implementasi KRaft bertujuan untuk memastikan bahwa proses audit tidak mengganggu operasi utama dari program. Berdasarkan skenario pengujian yang dilakukan, hasilnya menunjukkan bahwa penerapan KRaft untuk audit master data dan audit payload data dapat dilakukan dengan mudah dan tidak mengganggu proses utama aplikasi.
Co-Authors Ade Davy Wiranata Ade Davy Wiranata Antasari, Novira Dian DARMANSYAH . Darminto, Dwi Prastowo Djaddang, Syahril Millatipuan, Meika Arifatull Millatipuan, Meika Arifatull Mutiarawan, Rezza Anugrah Solly Aryza Suyanto Suyanto, Suyanto Zulhamdani Zulhamdani Zulhamdani