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All Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Analisa: Jurnal Manajemen dan Akuntansi
Rhady Dzulfanaldy Harminal
Universitas Pasundan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Implementasi Pembelajaran Modular Berbasis Komputer meningkatkan Kompetensi Sistem Informasi Akuntansi Siswa Pelajaran Spreadsheet Rhady Dzulfanaldy Harminal; Sasa S Suratman; Tri Sabaningsih; Ifa Hanifa; Alis Marlina
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24538

Abstract

This study was motivated by the limited competence of students in preparing spreadsheet-based accounting cycles due to the lack of adequate learning materials and the limited effectiveness of printed modules in the learning process. This study aimed to examine the implementation of computer-based modular learning and its effect on improving students’ competence in Accounting Information Systems through the preparation of spreadsheet-based accounting cycles. A quantitative approach was employed using a quasi-experimental method with a Non-Equivalent Control Group Design. The study involved two groups: an experimental class that received treatment using digital modules and a control class that used printed modules. Data were collected through observation, pre-tests, and post-tests, while data analysis involved normality tests, homogeneity tests, t-tests, and gain analysis. The results showed that there was no significant difference in the initial abilities of the experimental and control classes. However, the post-test results revealed a significant difference, with a significance value of 0.001 < 0.05. The experimental class demonstrated a greater improvement in competence than the control class, with a gain score of 0.72, categorized as high. The observation results also indicated that computer-based modular learning encouraged students’ active participation and independence. Therefore, computer-based modular learning is effective in improving students’ competence in preparing spreadsheet-based accounting cycles
CAR DAN LDR TERHADAP NILAI PERUSAHAAN: PERAN MEDIASI ROA PADA PERBANKAN INDONESIA Susi Susilawati; Rhady Dzulfanaldy Harminal; Ridwan Ridwan; Jiprian Ramadhansyah; Alis Marlina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1433

Abstract

Penelitian ini menganalisis pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV), dengan Return on Assets (ROA) sebagai variabel mediasi. Sampel terdiri atas 31 bank yang terdaftar di Bursa Efek Indonesia selama 2022-2025 sehingga menghasilkan 124 observasi panel seimbang. Pemilihan model dilakukan melalui uji Chow, Hausman, dan Lagrange Multiplier; kedua persamaan memilih Random Effect Model. Hasil menunjukkan bahwa CAR berpengaruh negatif tetapi tidak signifikan terhadap ROA, sedangkan LDR berpengaruh positif dan signifikan terhadap ROA. CAR dan LDR tidak berpengaruh langsung secara signifikan terhadap PBV, sementara ROA berpengaruh positif dan signifikan terhadap PBV. Uji Sobel menunjukkan bahwa ROA tidak memediasi pengaruh CAR terhadap PBV, tetapi memediasi secara signifikan pengaruh LDR terhadap PBV. Temuan ini menunjukkan bahwa pasar lebih merespons kemampuan bank mengonversi fungsi intermediasi menjadi profitabilitas daripada besarnya modal atau penyaluran kredit secara langsung.
Co-Authors Alis Marlina Ifa Hanifa Jiprian Ramadhansyah Ridwan Ridwan Sasa S. Suratman Susi Susilawati Tri Sabaningsih