Wiyadi Wiyadi - Academia.edu (original) (raw)

Papers by Wiyadi Wiyadi

Value : Jurnal Manajemen dan Akuntansi

A company is required to provide products with good quality and according to consumer needs, ther... more A company is required to provide products with good quality and according to consumer needs, therefore companies must develop and produce the best products so that the products offered in the market sell well. The aim of this study is to examine the impact of consumers' lifestyles on their opinions about smartphone costs, brand image, and product quality. Students of the Faculty of Economics and Business, University of Muhammadiyah Surakarta participated in this study. In illustrating the findings, this study used data from 100 participants, all of whom met certain criteria. The SPSS 26 analysis tool was used to process the questionnaire used for data collection. The findings prove that (1) brand image substantially influences purchasing decisions. 2) product quality significantly influences purchasing decisions. 3) price perceptions do not substantially influence purchasing decisions. 4) A person's way of life has a large impact on what they believe. Keywords: brand image, ...

Abdi Psikonomi

Kinerja UKM adalah tingkat pencapaian prestasi UKM dalam kurun waktu tertentu. Kinerja UKM dapat... more Kinerja UKM adalah tingkat pencapaian prestasi UKM dalam kurun waktu tertentu. Kinerja UKM dapat dilihat dari kinerja pemasaran yang telah dilakukan. Jadi kinerja pemasaran merupakan elemen penting dari kinerja UKM secara umum dan merupakan implementasi dari strategi. Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk (1) memberikan alternatif solusi atau rekomendasi bagi peningkatan kinerja UKM mitra di tengah situasi pandemi Covid-19, (2) mendorong segenap karyawan meningkatkan komitmennya dalam memajukan usaha. Kegiatan ini berbentuk pelatihan dan pendampingan dengan mengikut sertakan pengelola dan para karyawan sebanyak 53 orang. Nara sumber dari tim pengabdian kepada masyarakat FEB – UMS. Hasil kegiatan memberikan beberapa alternatif strategi yang direkomendasikan untuk meningkatkan kinerja UKM mitra adalah perlu (1) menerapkan orientasi pasar, (2) menciptakan keunggulan bersaing, (3) meningkatkan kemampuan penetapan harga, (4) memotivasi karyawan untuk tetap bekerja ...

Jurnal Manajemen Dayasaing

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility, lev... more Penelitian ini bertujuan untuk menguji pengaruh pengungkapan corporate social responsibility, leverage, likuiditas dan ukuran perusahaan terhadap kinerja keuangan. Penelitian ini dilakukan pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Sampel dalam penelitian ini adalah 42 perusahaan yang dipilih dengan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan corporate social responsibility dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan. Sedangkan leverage berpengaruh negatif signifikan terhadap kinerja keuangan dan likuiditas berpengaruh positif signifikan terhadap kinerja keuangan.

Abdi Psikonomi, 2021

Kesadaran Pelaku UMKM dalam menerapkan CSR merupakan tantangan bagi akademisi untuk sebagai impl... more Kesadaran Pelaku UMKM dalam menerapkan CSR merupakan tantangan bagi akademisi untuk sebagai implementasi dari pelaksanaan Undang Undang Corporate Social Responsibility (CSR) yaitu UU No. 40 Tahun 2007 tentang Perseroan Terbatas, PP no 47 tahun 2012 dan Permensos no 13 tahun 2012. Aturan dan pedoman terkait juknis dari implementasi UU tersebut belum sepenuhnya dipahami oleh pelaku UMKM, salah satunya UMKM Percetakan dan Penerbitan Al-Qur'an Ma'sum Press. Untuk memecahkan masalah yang dihadapi UMKM tentang implementasi CSR menggunakan metode pre-service, pelaksanaan dan pendampingan serta post service. Hasil analisis menunjukkan bahwa pemberian pelatihan dan pendampingan terkait bagaimana implementasi kegiatan CSR yang telah dilakukan UMKM Percetakan dan Penerbitan Al-Qur'an Ma'sum Press.terdokumentasi dengan baik dan secara aspek keuangan, besarnya dana yang dialokasikan untuk kegiatan kegiatan sosial sudah tercatat dengan baik sehingga dapat memenuhi ketentuan per...

Economic Journal of Emerging Markets, 2008

The purpose of this study are measuring tourism competitiveness in Surakarta region and determini... more The purpose of this study are measuring tourism competitiveness in Surakarta region and determining the contribution of tourism for economic region. This cases are compared with Yogyakarta region as benchmark region for tourism in Indonesia. The study is important because it contributes to PAD (Pendapatan Asli Daerah) and gives impact on related industries such as: travel agent, hotel, restaurant, and small industries. The analysis of this study used Competitiveness Monitor (CM), that is the popular measurement to determine tourism competitiveness. It was used more than 200 countries and it is developed by World Travel and Tourism Council (WWTC). The indicators of CM are Human Tourism Indicator, Price Competitiveness Indicator, Infrastructure Development Indicator, Environment indicator, Technology Advancement Indicator, Human Resources Indicator, Openess Indicator, dan Social Development Indicator. From these indicators, we measure tourism competitiveness index and classify the reg...

Journal of Accounting and Finance, 2021

Disclosure of human resource accounting is an important facet of sound corporate governance to en... more Disclosure of human resource accounting is an important facet of sound corporate governance to ensure organizational sustainability. However, practices of human resource accounting disclosure (HRAD) have not been made mandatory among Asian countries and therefore to what extend the companies have reported their human resource accounting is not evident. This study aimed to describe HRAD practices among top ranked companies based on ASEAN Corporate Governance Scorecard which include Indonesia, Malaysia, Vietnam, Philippines, Thailand and Singapore. Assessment of HRAD practices was done based on sixteen criteria based on previous studies. A total of 195 companies were assessed based on their annual reports in year 2014 and 2015. The study found that Indonesia has the highest HRAD practices (71%), followed by Thailand (66%), Vietnam (65%), Malaysia (59%), Singapore (43%) and Philippines (40%). It is also found that separate HRAD is almost non-existent except a few companies in Philippin...

Riset Akuntansi dan Keuangan Indonesia, 2017

The earnings management practice has a positive and negative perspectives. This study aimed to an... more The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. ...

Jurnal Manajemen Dayasaing

Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perus... more Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).

Benefit: Jurnal Manajemen dan Bisnis, Jun 19, 2009

Since the early Islamic period zakat on agriculture sectors were being collected limited only on ... more Since the early Islamic period zakat on agriculture sectors were being collected limited only on primary traditional sources such as paddy, wheat, camel, cow and goat. However in the modern time today agriculture sector has been commercialized. Farmers regardless of their activities, were capable of yielding good returns probably higher than the traditional sources of zakat. The question is, are these farmers not obliged to pay zakat and what is the possibility of widening zakat base on agriculture sector. In this regards this study attempts to examine the possibilities of widening agriculture zakat base, and then evaluating people perception and analyzing the challenges. This study utilizes primary data for Malaysia and uses descriptive analysis and logit model in analyzing the data. The results show that based on income criteria there are possibilities to extend agriculture zakat base and this step is expected to received good response from the society. However there are challenges to be faced such as identifying the illah for zakat on uncensunsus wealth and determining the procedure for calculating zakat on agriculture sector since different types of plants possess different characteristics. Policy implication that can be deduced from this study is that in order to hinder any difficulties there is a need for the government to establishing a separate law for zakat on agriculture sector.

Abstrack The article describes the earning management research had done with various models. They... more Abstrack The article describes the earning management research had done with various models. They are aggregate discretionary accruals with modified jones model, Short-term and long-tern discretionary accruals, the real earning management with abnormal cashflow, abnormal production and abnormal discretionanry expenses as the proxies, and integrated earning management.. The sample are 130 companies listed in JII and 165 companies listed in LQ 45 during 2004-2010 period. Descriptive qualitative used to measure the mean value of these proxies, then aggregate earning management measured by ranking of them. The results showed that inconsistency from these analysis.The alternative method for measuring integrated earning management is needed..So, this model has riil contribution for future earning management researches. In the future, researcher will continue this model by looking for the relationship earning management with information asymmetric and agency cost to look at the earning man...

Benefit: Jurnal Manajemen dan Bisnis, Jun 12, 2007

Globalization and liberalization form a new dimension in trading. To facing emulation in the glob... more Globalization and liberalization form a new dimension in trading. To facing emulation in the global stage, each state in the world tries to improve its competitiveness especially in manufacturing and services sector. The lawful food industries are not quit of this phenomenon. Looking into the most manufacturing lawful food industries in Malaysia consist of small and medium industries, this paper aim to analyse Malaysia lawful food of small and medium industrial competitiveness in face of AFTA with focusing to financial, technological and human resource aspect.

Benefit: Jurnal Manajemen dan Bisnis, Jun 12, 2007

The article describes the earning management research had done with various models. They are aggr... more The article describes the earning management research had done with various models. They are aggregate discretionary accruals with modified jones model, Short-term and longtern discretionary accruals, the real earning management with abnormal cashflow, abnormal production and abnormal discretionanry expenses as the proxies, and integrated earning management.. The sample are 130 companies listed in JII and 165 companies listed in LQ 45 during 2004-2010 period. Descriptive qualitative used to measure the mean value of these proxies, then aggregate earning management measured by ranking of them. The results showed that inconsistency from these analysis.The alternative method for measuring integrated earning management is needed.So, this model has riil contribution for future earning management researches. In the future, researcher will continue this model by looking for the relationship earning management with information asymmetric and agency cost to look at the earning management wit...

Jurnal Siasat Bisnis, 2009

This research aims to analyze the small and medium industries competitiveness in the manufacturin... more This research aims to analyze the small and medium industries competitiveness in the manufacturing sector in Central Java by using the framework of Porter's diamond model. Measurement of the competitiveness index is using the value established in the industry rankings, the company, dimensions and elements. Based on the results of the index values calculated, small and medium industries in the manufacturing sector in Central Java are highly competitive both for each dimension and overall dimensions. According to the results of independent analysis of samples t test found no significant difference between the competitiveness of small industries with medium industries. Small and medium industries in the manufacturing sector in Central Java has also contributed to the regional economy, especially in absorbing labor, establishment of regional gross domestic product (GDP), providing the output value, non-oil exports, and the absorption of investment value.

This study aimed to analyze the effect of an implementation of green marketing strategies and con... more This study aimed to analyze the effect of an implementation of green marketing strategies and consumer characteristics on product choice decision. Implementation of green marketing strategies such as: product, price, promotion, and distribution channel. The characteristics of consumer such as: consumer awareness, and gender. The research sample is 100 AMDK consumers in Surakarta taken by using purposive sampling technique. Many variables measured by using a Likert scale, exception for variable of gender and product choice decision. To determine the effect of product, price, promotion, distribution channel, consumer awareness, and gender variables on products choice decision used logistic regression analysis. Based on data analysis, product (B = 2,489), price (B = -3,278), and distribution (B = 2,882), and gender (B = -4161) significantly effect on AMDK product choice decision. While the promotion (B = -0,313) and consumer awareness (B = 1,861) not significantly effect on AMDK produc...

Dalam buku Manajemen Pemasaran ini lebih banyak kita pelajari tentang strategi pemasaran dan prog... more Dalam buku Manajemen Pemasaran ini lebih banyak kita pelajari tentang strategi pemasaran dan program-program yang bisa dijalankan dalam pemasaran. Banyak hal yang dipelajari di dalarnnya, mulai dati Peranan Pemasaran dalam Masyarakat, Falsafah dan Tugas Manajemen Pemasaran, Analisa Lingkungan Pasar, Analisis Pasar sampai Pengorganisasian dan Implementasi Pemasaran Jasa. Untuk itulah kami sangat senang bisa menerbitkan buku ini, sehingga harapannya buku ini dapat digunakan oleh kalangan .mahasiswa dan para praktisi. Dan terakhlr semoga buku ini juga bisa memberikan manfaat atas apa-apa yang terkandung di dalamnya.

This research examines the effect of Corporate Governance (CG) such as institutional ownership, m... more This research examines the effect of Corporate Governance (CG) such as institutional ownership, managerial ownership, audit committee, composition of independent directors board and size of independent directors board to the Corporate Social Responsibility (CSR) disclosure and Cost of Equity Capital CSR index of this research used GRI 2013 with 149 items. Cost of equity capital measured by EBO model had developed by Edwards and Bell (1961), Ohlson (1995), Feltham and Ohlson (1995), Abarbanell and Bernard (1994), Botosan and Plumlee (2010).Population of this research is all mining companies listed in Indonesia Stock Exchange during 2012-2014. The sample selected by purposive sampling. The sample is 72 companies. Data analysis used MRA (Moderated Regression Analysis).The result of analysis showed that CSR Disclosure has significant effect on cost of equity capital. The moderating variable such as managerial ownership moderated CSR to cost of equity capital, institutional ownership has...

Since the early Islamic period zakat on agriculture sectors were being collected limited only on ... more Since the early Islamic period zakat on agriculture sectors were being collected limited only on primary traditional sources such as paddy, wheat, camel, cow and goat. However in the modern time today agriculture sector has been commercialized. Farmers regardless of their activities, were capable of yielding good returns probably higher than the traditional sourc es of zakat. The question is, are these farmers not obliged to pay zakat and what is the possibility of widening zakat base on agriculture sector. In this regards this study attempts to examine the possibilities of widening agriculture zakat base, and then evaluating people perception and analyzing the challenges. This study utilizes primary data for Malaysia and uses descriptive analysis and logit model in analyzing the data. The results show that based on income criteria there are possibilities to extend agriculture zakat base and this step is expected to received good response from the society. However there are challeng...

Value : Jurnal Manajemen dan Akuntansi

Abdi Psikonomi

Jurnal Manajemen Dayasaing

Abdi Psikonomi, 2021

Economic Journal of Emerging Markets, 2008

Journal of Accounting and Finance, 2021

Riset Akuntansi dan Keuangan Indonesia, 2017

Jurnal Manajemen Dayasaing

Benefit: Jurnal Manajemen dan Bisnis, Jun 19, 2009

Benefit: Jurnal Manajemen dan Bisnis, Jun 12, 2007

Jurnal Siasat Bisnis, 2009

Since the early Islamic period zakat on agriculture sectors were being collected limited only on ... more Since the early Islamic period zakat on agriculture sectors were being collected limited only on primary traditional sources such as paddy, wheat, camel, cow and goat. However in the modern time today agriculture sector has been commercialized. Farmers regardless of their activities, were capable of yielding good returns probably higher than the traditional sourc es of zakat. The question is, are these farmers not obliged to pay zakat and what is the possibility of widening zakat base on agriculture sector. In this regards this study attempts to examine the possibilities of widening agriculture zakat base, and then evaluating people perception and analyzing the challenges. This study utilizes primary data for Malaysia and uses descriptive analysis and logit model in analyzing the data. The results show that based on income criteria there are possibilities to extend agriculture zakat base and this step is expected to received good response from the society. However there are challeng...