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Winter Journal: IMWI Student Research Journal
Published by Institut Manajemen Wiyata Indonesia
ISSN : -     EISSN : 27238709     DOI : 10.52851
Core Subject : Economy, Science, Education, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences
Winter Journal: IMWI Student Research Journal publishes research findings from IMWI students in the fields of technology, communication science, visual communication design, accounting, and business management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 67 Documents
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The Effect of Sustainability Disclosure and Risk on Conservatism Hartaima, Fadhila; Zuraida, Zuraida; Mulyany , Ratna
Winter Journal: IMWI Student Research Journal Vol. 6 No. 2 (2025): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v6i2.76

Abstract

This study aims to examine the influence of sustainability disclosure, bankruptcy risk, litigation, market risk and reputational risk on conservatism. This study utilizes causal quantitative research methods. This research tests the established hypotheses and to look for the influence between the independent variable and the bound variable. The sample in this study is that all parts of the population used as the object of this research are companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period that have met the criteria and use the slovin formula totaling 88 companies. The type of data source is in the form of secondary data. The data analysis used by the study was quantitative analysis using descriptive statistical calculation techniques and regression analysis. The results of the study simultaneously revealed sustainability, bankruptcy risk, litigation risk, market risk and reputation risk affect conservatism in non-financial companies. Partially, low sustainability disclosure can affect or decrease conservatism. An increased risk of bankruptcy can affect or enhance conservatism. A decreased risk of litigation can affect or decrease conservatism. Declining market risks can affect or increase conservatism. Increased reputational risk can influence or enhance conservatism.
Analysis Of The Realization of the 2023 Regional Revenue and Expenditure Budget at the Regional Revenue Agency of Nabire Regency Petonengan, Meidi; Baharuddin, Baharuddin; Malisa, Mika
Winter Journal: IMWI Student Research Journal Vol. 6 No. 2 (2025): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v6i2.66

Abstract

The Regional Revenue Agency (Bapenda) of Nabire Regency plays a strategic role in supporting the Regent in administering regional government affairs, particularly in the field of revenue management. This study aims to analyze the realization of the 2023 Regional Revenue and Expenditure Budget (APBD) at the Regional Revenue Agency of Nabire Regency. Employing a qualitative research approach, the study was conducted at Bapenda Nabire Regency using both primary and secondary data sources. Data were collected through observation, in-depth interviews with four financial officers, and documentation review. Data analysis was carried out descriptively through the stages of data collection, data reduction, data presentation, and conclusion drawing. The findings indicate that regional revenue realization in the 2023 APBD reached Rp 46,924,222,592.00, equivalent to 157% of the targeted revenue, demonstrating the effectiveness of tax collection strategies, particularly in Land and Building Tax (PBB) and Land and Building Rights Acquisition Duty (BPHTB). Meanwhile, expenditure realization reached 98%, reflecting efficient and accountable budget utilization. These achievements were supported by increasing taxpayer awareness and improved service quality, although challenges related to human resource capacity and budget limitations remain. The realization of revenue and expenditure is influenced by several factors, including the quality of human resources, budget availability, implementation of standard operating procedures, taxpayer awareness, and the ease of payment systems. Overall, effective budget realization contributes positively to regional development by enhancing community welfare, promoting economic growth, strengthening regional fiscal independence, and reducing dependence on external funding sources.
Mr. Kekerasan Seksual di Kampus: Evaluasi Kebijakan Pemerintah dan Persepsi Masyarakat Melalui Studi Agni Mahasiswa Universitas Gadjah Mada Waskito Aji, Ginanjar Agung; Fadholi Rofif, Muhammad; Raidar, Usman; Wibisono, Damar; Mahmud, Imam
Winter Journal: IMWI Student Research Journal Vol. 6 No. 2 (2025): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v6i2.72

Abstract

Sexual violence in the university environment is an increasingly important issue to address, especially in Indonesia, where many victims of cases that are not handled properly and receive little attention so that they do not get justice. The case study of Agni at Universitas Gadjah Mada (UGM) reflects the serious challenges in handling sexual violence. Through a qualitative approach from various sources, such as mass media, journals, and news to analyze the factors that influence the findings, there is a lack of understanding of sexual violence. Added specific details about data sources (n=25 media articles, n=12 peer-reviewed journals, policy documents), sampling strategy, and analysis technique (thematic content analysis). There is also social stigma and victim blaming that prevent victims from reporting. The media has a role in shaping public perception of this issue. This study suggests that there is a need for better education on gender equality and sexual violence, as well as evaluating and improving existing policies to provide effective protection for victims. Explicitly articulated the study's novelty through three dimensions: (1) integrated analysis of institutional policy, media discourse, and victim-centered perspectives, (2) focus on implementation gaps in Indonesian context, (3) contribution to Southeast Asian university literature. With the right steps, it is hoped that the educational environment will become a safe and supportive place for all students, so that they can get a safe place to study without fear of violence.
The Influence of Auditor Experience, Interpersonal Skills, and Competence on the Quality of Consultation Provided by BPKP Pratama, Muhammad Wahyu Adhi
Winter Journal: IMWI Student Research Journal Vol. 7 No. 1 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i1.78

Abstract

Internal auditors, as consultants, are expected to minimize fraud. As such, this study aims to seek empirical evidence of the positive effect of auditor experience, interpersonal skills, and competence on the consulting quality of BPKP. BPKP auditors are selected as the population in the study for their consulting function in addition to its coaching function for the Government Internal Audit (APIP). The samples include 126 auditors, and the data are analyzed by multiple regression. The research findings exhibit that auditor experience has no effect on their consulting quality whilst interpersonal skills and competence have a positive effect on their consulting quality. This research is expected to provide empirical evidence to improve the interpersonal skills and competence of auditors.
Pengaruh Investasi, Ekspor, Impor, Utang, Kurs, dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia Tahun 1994-2024 Aritasari, Lola; Firdayetti , Firdayetti
Winter Journal: IMWI Student Research Journal Vol. 7 No. 1 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i1.79

Abstract

This study analyzes the effects of investment, exports, imports, external debt, exchange rates, and inflation on Indonesia’s gross domestic product (GDP) using annual time-series data for the period 1994–2024 obtained from the World Bank. A dynamic econometric framework based on the Autoregressive Distributed Lag (ARDL) model is employed to capture both short-run dynamics and long-run relationships among the variables. The empirical results indicate that, in the short run, investment, exports, imports, external debt, and inflation have positive and statistically significant effects on GDP. In the long run, investment and external debt exert a positive and statistically significant impact on economic growth, whereas inflation has a negative and statistically significant effect, highlighting its adverse implications for macroeconomic stability. These findings suggest that sustaining economic growth in Indonesia requires policies that promote a conducive investment climate, ensure prudent external debt management, maintain fiscal discipline, and strengthen inflation stabilization efforts.
Systematic Literature Review: Analysis of Research Trends and Methodologies Regarding Budgeting and Financial Analysis Practices (2015–2025) Akbar, Muhammad; Indani , Farinza Tiara
Winter Journal: IMWI Student Research Journal Vol. 7 No. 1 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i1.80

Abstract

This research aims to map trends, methodologies, and theoretical foundations of studies on budgeting practices and financial analysis for the period 2015–2025 through the Systematic Literature Review (SLR) approach guided by PRISMA. Data were obtained from the Scopus database, with 423 articles initially identified. After the selection process and quality assessment, 42 high-quality articles were further analyzed. The analysis showed that quantitative approaches were dominant (57.1%), followed by qualitative (26.2%) and mixed methods (16.7%). The main focus of the research includes capital budgeting, performance-based budgeting, and financial decision-making, emphasizing capital efficiency and risk management. Bibliometric analysis identified four main conceptual clusters: capital investment and valuation, discounted cash flow methods, risk and cost of capital, and institutional budgeting practices. Geographically, the research is dominated by studies from Europe and Asia, reflecting contextual differences between developed and developing countries. The integration of financial information systems and data analytics has proven to be a source of competitive advantage, consistent with the Resource-Based View (RBV) perspective. This study confirms the relevance of Agency Theory, Contingency Theory, Resource-Based View, and Institutional Theory in explaining variations in budgeting practices and financial analysis. Technology-based financial analysis skills are recognized as core organizational competencies in the digital era. Further research is recommended to integrate digital transformation, behavioral finance, and data-driven budgeting approaches.
Analisis Manajemen Konflik dan Lingkungan Kerja Terhadap Kinerja Karyawan AO Mekaar Dengan Kepuasan Kerja Sebagai Variabel Intervening Di PT. Pnm Cabang Pekanbaru Sera, Kornelus; Safaria, Siti
Winter Journal: IMWI Student Research Journal Vol. 7 No. 1 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i1.81

Abstract

Penelitian ini dilatarbelakangi oleh belum optimalnya kinerja Account Officer (AO) Mekaar di PT Permodalan Nasional Madani (PNM) Cabang Pekanbaru, yang diduga dipengaruhi oleh manajemen konflik dan lingkungan kerja serta kaitannya dengan kepuasan kerja. Penelitian ini bertujuan untuk menganalisis pengaruh manajemen konflik dan lingkungan kerja terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada Account Officer Mekaar Area Kota Pekanbaru 2. Data dianalisis menggunakan analisis jalur (path analysis) untuk menguji pengaruh langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa manajemen konflik dan lingkungan kerja berpengaruh signifikan terhadap kepuasan kerja, serta kepuasan kerja berpengaruh signifikan terhadap kinerja karyawan. Selain itu, kepuasan kerja terbukti memediasi pengaruh manajemen konflik dan lingkungan kerja terhadap kinerja AO. Temuan ini menegaskan pentingnya pengelolaan konflik yang efektif dan penciptaan lingkungan kerja yang kondusif dalam meningkatkan kepuasan serta kinerja karyawan.

Page 7 of 7 | Total Record : 67

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