Widarto Rachbini, Widarto
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PERAN SOCIAL SUPPORT TERHADAP RELATIONSHIP QUALITY DAN SOCIAL COMMERCE INTENTION Rachbini, Widarto
MIX: JURNAL ILMIAH MANAJEMEN Vol 7, No 3 (2017): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

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Abstract: In the era of social commerce, individuals share their knowledge,experience, and information about products and services with people in theirneighborhood or close friends. Formed on the basis of social support theory,relationship quality, and social media concepts, this study proposes a model thataims to investigate or analyze more deeply about the role of social factors thatinfluence relationship quality with its three dimensions (commitment, trust andsatisfaction), as well as social commerce intention. Surveys were conducted usingonline-survey platforms and questionnaires distributed on which are the mostpopular social networking sites in Indonesia (APJII, 2016), and the PLS-SEMmethod was used to prove empirically the proposed model. The results of thisstudy related to social factors that give a significant influence on relationshipquality and social commerce intention. This study highlights the changingbehavior of consumers in the era of social commerce. It also contributespositively to the development of theory in the context of social commerce.Practically, the results of this study indicate that technology changes in the ecommerceis a new opportunity and challenge for practitioners to be able toadjust and take advantage of these opportunities.Keywords: social commerce, social support, relationship quality, social media
SUPPLY CHAIN MANAGEMENT DAN KINERJA PERUSAHAAN Rachbini, Widarto
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 1 No 1 (2016)
Publisher : Economic Faculty, Attahiriyah Islamic University

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The purpose of this study was to determine the influence of Supply Chain Management on the performance of the company. This study uses 165 manufacturing employees in Indonesia as a sample through www.googledocs.com. The analysis was conducted using Structural Equation Modeling (SEM) and processed using Lisrel 8.7. The research proves that information sharing, long term relations, cooperation and integration process, positively and significantly influence the companys performance. But Long Term Relations has no significantly influence on the company’s performance. Keywords: Supply chain management. Information Sharing, Long Term Relations, Cooperation, Process Integration, the company’s performance
PERAN SOCIAL SUPPORT TERHADAP RELATIONSHIP QUALITY DAN SOCIAL COMMERCE INTENTION Rachbini, Widarto
MIX: JURNAL ILMIAH MANAJEMEN Vol 7, No 3 (2017): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

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Abstract

Abstract: In the era of social commerce, individuals share their knowledge,experience, and information about products and services with people in theirneighborhood or close friends. Formed on the basis of social support theory,relationship quality, and social media concepts, this study proposes a model thataims to investigate or analyze more deeply about the role of social factors thatinfluence relationship quality with its three dimensions (commitment, trust andsatisfaction), as well as social commerce intention. Surveys were conducted usingonline-survey platforms and questionnaires distributed on which are the mostpopular social networking sites in Indonesia (APJII, 2016), and the PLS-SEMmethod was used to prove empirically the proposed model. The results of thisstudy related to social factors that give a significant influence on relationshipquality and social commerce intention. This study highlights the changingbehavior of consumers in the era of social commerce. It also contributespositively to the development of theory in the context of social commerce.Practically, the results of this study indicate that technology changes in the ecommerceis a new opportunity and challenge for practitioners to be able toadjust and take advantage of these opportunities.Keywords: social commerce, social support, relationship quality, social media
EKSISTENSI GOOD GOVERNANCE SEBAGAI PEMEDIASI ATAS HUBUNGAN ANTARA PROFESIONALISME DAN INDEPENDENSI DENGAN KUALITAS AUDIT Maulidia, Oktoreza; Suratno, Suratno; Rachbini, Widarto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

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Abstract

Audit Standard has been established to ensure the results of a quality audit. This study aims to determine the effect of professionalism and independence on audit quality with the mediation of good governance. In this research used survey method. The variables studied include the independent variables are professionalism and independence. The dependent variable is audit quality, and the mediation variable is good governance. Samples taken as many as 62 auditors at KAP Kanaka Puradiredja, Suhartono. The data was collected by questionnaire to measure the perception of the auditors regarding the variables tested. Processing techniques and data analysis with SmartPLS with Goodness of Fit Model equation model. The results of this study are: (1) Professionalism has no significant effect on audit quality (2) Professionalism has significant effect on audit quality through good governance as a mediator (3) Independence has significant effect on audit quality (4) Independence has significant effect on audit quality through good governance as a mediator.
Rasio Kesehatan dan Kinerja Bank Umum Berbasis Data Panel di Indonesiax Anas, Handriko; Rachbini, Widarto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 4, No 1 (2017): Juni
Publisher : Magister Akuntansi Universitas Pancasila

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ABSTRACTThis study aims to analyze the influence of bank health on performancemeasured by during the period 2010-2014. This research is a quantitativeresearch with regression of panel data of 96 commercial banks in Indonesia.The result of research is capital adequacy ratio, net profit margin, efficiencyratio have negative effect to return on asset. Loan disbursement ratio positivelyaffects return on asset. However, the ratio of nonperforming loans does notaffect return on assets. The implication of this research is that it can be thebasis for bank management to make policy of fund and credit management toincrease return on asset.ABSTRAKPenelitian ini bertujuan menganalisis pengaruh kesehatan bank terhadapkinerja diukur dengan selama periode 2010-2014. Penelitian ini adalahpenelitian kuantitatif dengan regresi data panel 96 bank umum di Indonesia.Hasil penelitian adalah rasio kecukupan modal, net interest margin, rasioefisiensi berpengaruh negatif terhadap return on asset. Rasio penyaluran kreditberpengaruh positif terhadap return on asset. Namun, rasio kredit bermasalahtidak mempengaruhi return on asset. Implikasi penelitian ini adalah dapatmenjadi dasar bagi manajemen bank untuk membuat kebijakan merencanakanpengelolaan dana dan kredit guna meningkatkan return on asset.
Trust, Kultur Organisasi, Kepemimpinan Transformational dan Nilai Perusahaan Suherman, Acep; Suratno, Suratno; Rachbini, Widarto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 3, No 1 (2016): Juni 2016
Publisher : Magister Akuntansi Universitas Pancasila

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A B S T R A C TThe purposes of this study are to examine and to explain that Trust and culture organization and the transformation leadership has an effect positively significant to the performance and the performance has an effect positively to the corporate value. The Data was used for this study are primery data that was collected from questionnaires were sent to the general manager, the manager supervisor and the assistance supervisor that’s worked in the hotel’s industry in Sukabumi, 200 questionnaire was collected from the 350 quetionnaire. The results shows that trust have not effect to the performance, Culture organization has an effect positively significant performance, transformational leadership has an effect positively significant to the performance and performance has an effect positively significant to the corporate value. Result of this study expected can give theoritical contribution at development of model and concept of performance and behavior of accounting, regarding measurement of organizational performance business. Evaluated from practical benefit, result of this study expected can give practical contribution to organization, especially in the case management of trust, organizational culture, tranformational leader for decesion making of organizational. A B S T R A KRiset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis.
Magister Akuntansi Universitas Pancasila 78 Good Governance, Komitmen Profesional dan Akuntabilitas Layanan Publik, Locus of Control Sebagai Intervening Jationo, Iro; Rachbini, Widarto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 2, No 1 (2015): Juni
Publisher : Magister Akuntansi Universitas Pancasila

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A B S T R A C TThis research aims to empirically examine the relationship between good governance and professional commitment to accountability of public service procurement of goods/services through the government’s locus of control as an intervening variable. The population in this research are all service personnel procurement of goods / services certified government spread across 42 SKPDs (working units) in Tangerang City Government which is responsible for the procurement of goods / services of the government, as many as 70 people. In this research, variables used consisted of the dependent variable accountability of public service procurement of goods/services of the government while the independent variable is good governance and professional commitment, and locus of control variable as an intervening variable. The results showed that the governance and professional commitments do not affect the accountability. locus of control significantly influence accountability. In this study, locus of control is not a variable pemediasi on accountability procurement of goods and services.A B S T R A KPenelitian ini bertujuan untuk menguji secara empiris hubungan antara tata kelola yang baik dan komitmen profesional terhadap akuntabilitas pengadaan pelayanan publik barang/jasa melalui locus of control pemerintahan sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh tenaga pelayanan pengadaan barang/jasa pemerintah bersertifikat yang tersebar di 42 SKPD (satuan kerja) di Pemerintah Kota Tangerang yang bertanggung jawab untuk pengadaan barang/jasa pemerintah, sebanyak 70 orang. Pada penelitian ini, variabel yang digunakan terdiri dari akuntabilitas pengadaan pelayanan publik barang/jasa pemerintah sebagai variabel dependen sedangkan variabel independen adalah tata kelola yang baik dan komitmen profesional, dan locus of control sebagai variabel intervening. Hasil penelitian menunjukkan bahwa tata kelola pemerintah dan komitmen profesional tidak berpengaruh terhadap akuntabilitas. Locus of control berpengaruh signifikan terhadap akuntabilitas. Pada penelitian ini, locus of control bukan merupakan variabel pemediasi pada akuntabilitas pengadaan barang dan jasa.
Debt to Equity Ratio, Pertumbuhan Laba, Pertumbuhan Assets dan Return Saham Perusahaan Property dan Real Estate di Bursa Efek Indonesia Marundha, Amor; Rachbini, Widarto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 1, No 1 (2014): Juni
Publisher : Magister Akuntansi Universitas Pancasila

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A B S T R A C TMasterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) in the long run result in great hopes on the real estate and property sectors. This sector has the potential to continue to grow with regard to the government’s efforts to accelerate infrastructure development in Indonesia. This study aims to prove the effect of debt to equity ratio, earnings growth and the growth of assets on stock returns of real estate companies and property. Samples were analyzed for 50 years of data of real estate companies and property. Research results prove that there are significant earnings growth and asset growth on stock returns. The results shows that existence of the debt to equity ratio not significanly affected stock returns.A B S T R A KRencana program Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) dalam jangka panjang berakibat pada harapan besar pada sektor real estate dan property. Sektor ini berpotensi terus tumbuh berkaitan dengan upaya pemerintah yang mempercepat pembangunan infrastruktur di Indonesia. Penelitian ini bertujuan untuk membuktikan pengaruh debt to equity ratio, pertumbuhan laba dan pertumbuhan assets terhadap return saham perusahaan real estate dan property. Sampel yang dianalisis sejumlah 50 data tahun perusahaan real estate dan property. Hasil penelitian membuktikan bahwa terdapat pengaruh pertumbuhan laba dan pertumbuhan asset terhadap return saham. Hasil penelitian tidak berhasil membuktikan adanya pengaruh debt to equity ratio terhadap return saham.
Fraud Diamond dan Deteksi Kecurangan Laporan Keuangan Perusahaan Food And Beverage di Bursa Efek Indonesia Rasiman, Rasiman; Rachbini, Widarto
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 5, No 2 (2018): Desember
Publisher : Magister Akuntansi Universitas Pancasila

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ABSTRACTThe development of the national economy in the foreseeable future still shows uncertainty due to increasing competition in the business world. The food and beverage industry also has an important role in the development of the industrial sector. Its contribution to the Gross Domestic Product (GDP) of the non-oil industry is the largest compared to other subsectors which reached 33.6 percent in the third quarter of 2016. This research is to test and analyze the influence of diamond fraud factors (pressure, opportunity, rationalization and capability) against financial statement fraud. This study uses secondary data. The research sample was a Food and Beverage company listed on the Indonesia Stock Exchange in the period 2012 to 2016, with a total sample of 60. The sample method used was the documentation and literature. This study uses Partial Least Squares (PLS) version 3.0 for processing data with the results of the study showing that the pressure variable is measured by indicators of financial stability, opportunity variables as measured by the nature of industry, rationalization variables measured by auditor changes and capability variables measured by director changes affect financial statement fraud.ABSTRAKPerkembangan ekonomi nasional dalam beberapa waktu kedepan masihmenunjukkan ketidakpastian akibat dari semakin ketatnya persaingan di duniabisnis.Industri makanan dan minuman juga mempunyai peranan penting dalam pembangunan sektor industri. Kontribusinya terhadap Produk Domestik Bruto (PDB) industri non migas merupakan yang terbesar dibandingkan subsektor lainnya yang mencapai 33,6 persen pada triwulan III pada tahun 2016. Penelitian ini adalah menguji dan menganalisis pengaruh faktor-faktor fraud diamond (pressure, opportunity, rationalization dan capability) terhadap financial statement fraud.Penelitian ini menggunakan data sekunder. Sampel penelitian adalah perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia pada periode 2012 sampai 2016, dengan jumlah sampel sebanyak 60. Metode sampel yang digunakan penelitian adalah dokumentasi dan kepustakaan.Penelitian ini menggunakan Partial Least Squares (PLS) versi 3.0 untuk pengolahan data dengan hasil penelitian menunjukan bahwa variabel pressure yang diukur dengan indikator financial stability, variabel opportunity yang diukur dengan nature of industry,variabel rationalization yang diukur dengan auditor changes dan variabel capability yang diukur dengan director changes berpengaruh terhadap financial statement fraud.Keywords  : fraud diamond, financial statement fraud, earning management, auditor changes, director changes.JEL Classification: M40, M48
DETERMINAN KINERJA KEUANGAN DENGAN SIZE SEBAGAI MODERASI Wati, Peni Setiyo; Mulyadi, JMV; Rachbini, Widarto
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 3, No 2 (2019): Jurnal Ecodemica
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.476 KB) | DOI: 10.31311/jeco.v3i2.6413

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Penelitian ini bertujuan untuk menguji determinan kinerja keuangan dengan firm size sebagai moderasi. Faktor-faktor yang digunakan dalam penelitian ini terdiri dari : total asset turnover, likuiditas, net profit margin, leverage, firm age dan firm size. Firm size diproporsikan sebagai variabel pemoderasi pengaruh total asset turnover, likuiditas, net profit margin, leverage, firm age terhadap kinerja keuangan. Proxy kinerja keuangan dengan menggunakan Return On Assets (ROA). Data penelitian ini diperoleh 208 perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Teknik analisis yang digunakan untuk pengujian hipotesis adalah dengan menggunakan program WARP-PLS 6.0. Hasil pengujian menunjukan bahwa total asset turnover, likuiditas, net profit margin, leverage, firm age, memiliki pengaruh signifikan terhadap kinerja keuangan. Firm size tidak memiliki pengaruh signifikan terhadap kinerja keuangan. Firm size memoderasi pengaruh net profit margin, firm age terhadap kinerja keuangan. Firm size tidak memoderasi pengaruh leverage  terhadap kinerja keuangan. Firm size tidak memoderasi pengaruh total asset turnover, likuiditas, leverage terhadap kinerja keuangan.