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The Implication of Sustainable Career Development Implementation (PKB) On Teachersâ€™ Career Management in an Education Unit Nurhayati, Yuli
Jurnal Ilmiah Ilmu Administrasi Publik Vol 10, No 1 (2020)
Publisher : Program Pascasarjana Universitas Negeri Makassar

This study aims to examine the implications of the implementation of the Pengembanagan Keprofesian Berkelanjutan (PKB) policy on teacher career management in junior high schools in Bandung.Â The implication is seen in Penilaian Kinerja GuruÂ (PKG) planning where the teacher explores her career needs, in the implementation of PKB where the teacher tries her career strategy, and in the evaluation where the teacher reflects on PKB. Teacher career management appears in the aspects of planning, implementation, and evaluation ofÂ PKB

THE INFLUENCE OF ACTIVITIES AND SOLVENCY ON THE PROFITABILITY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX Andrinaldo, Arisky; Nurhayati, Yuli; Famalika, Ade; Yeni, Revita Andri
Dynamic Management Journal Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i1.10263

The purpose of this study was to determine the impact of activity levels and solvency on food and beverage companies listed on the Indonesian Stock Exchange. The study is a quantitative study using secondary data in the form of financial reports of his 2018-2021 food and beverage companies listed on the Indonesian Stock Exchange in April 2021. A targeted sampling technique was used to determine the sample for this study. Classical hypothesis testing and multiple linear analysis were used for data analysis. The independent variables used in this study are activity (X1) and ability to pay (X2) and the dependent variable profit (Y). The findings of the study show that while activity level does not have a significant impact on the profitability of food and beverage companies listed on the Indonesian Stock Exchange, solvency levels can have a significant impact on profitability. indicates that On the one hand, the relationship between activity and solvency (collectively) affects the profitability of companies listed on the Indonesian Stock Exchange.

Green Accounting and Its Implementation to Firm Value in Mining Companies of Indonesia Martini, Martini; Marakesuma, Indrawati; Triharyati, Eri; Nurhayati, Yuli; Andrialdo, Arisky; Yavanda, Sendi; Facriyah Pratama Muri, Febi
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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

Green accounting encourages companies to carry out activities that have a positive impact on the environment so as to have a positive impact on the firm value and the future of the company. This study investigates the effect of green accounting on firm value which is considered to give a positive signal to investors' assessment of investing in the future. The research method uses SmartPLS 3.0 with green accounting variables proxied by the PROPER value and environmental costs and the firm value variable as proxied by ROE and PER. The results of the study prove that green accounting has no effect on firm value with a coefficient of 0.347 and a t statistic of 1.805, it is concluded that H0 is accepted. Green accounting disclosed by mining sector companies is only carried out as a fulfillment of applicable regulations and does not provide a good signal by investors so that it does not increase the value of the company.

Pengaruh Kepercayaan, Literasi Keuangan Dan Fitur Layanan Terhadap Minat Penggunaan Dompet Digital Dana Andriani, Riska; Ustadi, Noorhamid; Arisky Andrinaldo; Nurhayati, Yuli
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i1.2780

Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan, literasi keuangan, dan fitur layanan terhadap minat penggunaan dompet digital Dana di kalangan mahasiswa Universitas Bina Insan. Dengan menggunakan pendekatan kuantitatif dan analisis data SPSS versi 27, penelitian ini melibatkan 95 mahasiswa sebagai sampel yang dihitung menggunakan rumus Slovin dengan tingkat kesalahan 10%. Data diperoleh melalui kuesioner digital yang disebarkan secara daring dan luring. Hasil penelitian menunjukkan bahwa kepercayaan tidak berpengaruh signifikan terhadap minat penggunaan dompet digital Dana, dengan t hitung 1,394 lebih kecil dari t tabel 1,983. Sebaliknya, literasi keuangan terbukti memiliki pengaruh signifikan terhadap minat penggunaan dengan t hitung 27,663 yang lebih besar dari t tabel 1,983. Fitur layanan juga menunjukkan pengaruh signifikan terhadap minat penggunaan dengan t hitung 7,573 yang lebih besar dari t tabel 1,983. Secara simultan, ketiga variabel ini berpengaruh signifikan terhadap minat penggunaan dompet digital Dana, dengan F-hitung 251,848 yang lebih besar dari F-tabel 2,69 dan nilai signifikansi 0,000 yang lebih kecil dari 0,05. Penelitian ini menunjukkan bahwa literasi keuangan dan fitur layanan lebih mempengaruhi minat penggunaan dompet digital dibandingkan kepercayaan

EVALUASI PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) SD NEGERI HARAPAN MAKMUR KABUPATEN MUSI RAWAS KECAMATAN MUARA LAKITAN Nurhayati, Yuli; Deonardo, Dondy Ekki
Jurnal AkunStie (JAS) Vol 7 No 1 (2021): Jurnal Akun STIE (JAS) Juni 2021
Publisher : LPPM Universitas Bina Insan

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

The School Operational Assistance Fund (BOS) is a government program which is basically for the provision of non-personnel operating costs for basic education units as the implementer of the compulsory education program. The analytical method used is descriptive qualitative analysis method. The results show that (1) Planning for BOS funds is in accordance with the 2019 BOS Technical Guidelines because it is seen from Government Regulation Number 3 of 2019 concerning education funding from BOS funds obtained by SD Negeri Harapan Makmur which comes from the State Budget (APBN) for 2019 is IDR 157,600,000 / year, - (2) Implementation of BOS funds, especially the allocation is in accordance with the 2019 Technical Guidelines for BOS, because in the allocation, filling in dapodikdasmen data (3) the distribution of BOS funds is in accordance with the 2019 technical guidelines, namely by going through two stages (4 ) The use of BOS funds is in accordance with the 2019 Technical Guidelines for BOS, in the form of 11 components that can be funded by BOS funds. (5) not all of the supervision has been carried out due to the lack of direct supervision from the school committee (6) Reporting the accountability of BOS funds is in accordance with the 2019 Technical Guidance, only there are no banners information, and for external reports it is in accordance with the reports made every quarter.

The Effect of Financial Performance on Sustainability Report disclosure in companies listed on the LQ45 Index Of The Indonesian Stock Exchange (IDX) In 2018-2021 Triharyati, Eri; Harokah, Mohammad Adha; Nurhayati, Yuli; Sari, Dian Wulan; Chandra, Revi
Krigan: Journal of Management and Sharia Business Vol. 1 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v1i2.6610

This study aims to analyze the effect of financial performance by proxy ROA, ROE, NPM, PBV, and MarketCap on the disclosure of sustainability reports in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX). The data used is secondary data and the method used is panel data regression analysis with the help of the Eviews 12 program. The population in this study are companies listed on the LQ45 index on the Indonesian Stock Exchange, totaling 45 companies. The sample selection used a purposive sampling method. 15 companies meet the sampling criteria. The results of this study indicate that the ROA, ROE, NPM, PBV, and Market Capitalization have a significant effect on sustainability report disclosure and have samples from populations of the same variance. ROA and MarketCap variables have a negative and significant effect on sustainability report disclosure. The NPM variable has a positive and significant effect on the sustainability report disclosure. While the ROE and PBV variables do not affect the sustainability report disclosure. With an Adjusted R2 value of 39.16%.Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dengan proksi ROA, ROE, NPM, PBV dan MarketCap terhadap sustainability report disclosure pada perusahaan yang terdaftar pada indeks LQ45 Bursa Efek Indonesia (BEI). Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis regresi data panel dengan bantuan program Eviews 12. Populasi dalam penelitian ini adalah perusahaan perusahaan yang terdaftar di indeks LQ45 Bursa Efek indonesia yang berjumlah 45 perusahaan. Pemilihan sampel menggunakan metode purposive sampling. Terdapat 15 perusahaan yang memenuhi kriteria sampling. Hasil penelitian ini menunjukan bahwa ROA, ROE, NPM, PBV dan Market Capitalization berpengaruh signifikan terhadap sustainability report disclosure dan memiliki sampel dari populasi dari varian yang sama. Variabel ROA dan MarketCap berpengaruh negatif dan signifikan terhadap sustainability report disclosure. Variabel NPM berpengaruh positif dan signifikan terhadap sustainability report disclosure. Sedangkan variabel ROE dan PBV tidak berpengaruh terhadap terhadap sustainability report disclosure. Dengan nilai Adjusted Â sebesar 39,16%.

PENERAPAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH DI KOPI BUBUK ADINDA G19 KOTA LUBUKLINGGAU Khairunnisah, Khairunnisah; Triharyati, Eri; Nurhayati, Yuli
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof, Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1167

This research is a research in the coffee bean industry business, namely UKM Kopi Powder Adinda G19 Lubuklinggau City which has not implemented the appropriate preparation of financial reports according to the Financial Accounting Standards for Micro, Small and Medium Entities. This study uses data collection methods, by observing and recording directly at the research site (observation), conducting direct question and answer questions at the source (interview), and documentation by reading literature guidelines. This type of qualitative research and data analysis techniques use descriptive qualitative methods. The results of this study indicate that the preparation of the financial statements of the UKM Kopi Powder Adinda G19 Lubuklinggau City is not suitable, only the format of income and expenditure is in the preparation of the financial statements. The recording is still very simple due to the lack of knowledge regarding the preparation of financial reports according to applicable standards so that the Adinda G19 Ground coffee UKM has not been able to produce financial report compilations that are in accordance with the standards.

Financial Performance As A Determinant Of Firm Value: The Moderating Influence Of Good Corporate Governance In Indonesian LQ45 Companies Susanti, Weni; Maieva, Amita Tarina; Triharyati, Eri; Nurhayati, Yuli; Kesuma, Indrawati Mara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.8034

This study aims to analyze the effect of financial performance on firm value, with Good Corporate Governance (GCG) as a moderating variable. This research is quantitative in nature. The population in this study consists of companies listed in the LQ45 Index of the Indonesia Stock Exchange (IDX), totaling 45 companies. The sample selection was conducted using the purposive sampling method, resulting in 19 companies that met the sampling criteria. The research method used is panel data regression analysis, with data processing performed using Eviews 12. The data collection technique employed in this study is document analysis, which involves gathering data from literature reviews and the annual reports of LQ45 companies for the 2020-2023 period. The data source used in this research is secondary data. The results indicate that ROA and ROE have a significant effect on firm value, as measured by Tobin's Q. Additionally, GCG, measured by institutional ownership, is proven to moderate the relationship between ROA and firm value but does not moderate the relationship between ROE and firm value. These findings highlight the importance of implementing GCG in enhancing firm value, particularly in the context of the Indonesian capital market. This research is expected to contribute to academic literature, and future researchers are encouraged to expand their insights for reference in subsequent studies.

Pengaruh Penerapan Good Corporate Governance Dalam Meningkatkan Kinerja Rumah Sakit di Kota Lubuklinggau dan Kabupaten Musi Rawas Dengan Pendekatan Balanced Scorecard Kesuma, Indrawati Mara; Nurhayati, Yuli
Jurnal Ecoment Global Vol. 5 No. 1 (2020): Edisi Februari 2020
Publisher : Universitas Indo Global Mandiri Palembang

Penelitian ini dilakukan pada Rumah Sakit yang berada di Kota Lubuklinggau dan kabupaten Musi Rawas. Tujuan dari penelitian ini untuk mengalisis pengaruh Good Corporate Governance dalam meningkatkanÂ Â Kinerja Rumah SakitÂ di Kota Lubuklinggau dan Kabupaten Musi Rawas dengan Pendekatan Balanced Scorecard Variabel dependen dalam penelitian ini adalah Kinerja berbasis balanced scorecard (Y). Variabel bebas dalam penelitian ini adalah prinsip-prinsip Good Corporate Governance yang terdiri dari 5 (lima) prinsipÂ yaitu transparansi (X1), akuntabilitas (X2), responsibilitas (X3), independensi (X4) dan kewajaran (X5).Â Objek penelitian yaitu pada Rumah Sakit Umum Daerah ( RSUD) Sobirin dan Rumah sakit Siti Aisyah.Teknik analisis data yang digunakan dalam penelitian ini secara statistik mengunakan analisis regresi linier berganda dan analisis koefisien determinasi R2 (R Square) atau koefisien determinasi yang digunakan untuk mengetahui seberapa besar prosentase sumbangan pengaruh variabel independen secara bersama-sama terhadap variabel dependen. UjiÂ F digunakan untuk menguji pengaruh variabel independen secara bersama-sama terhadap variabel dependen dan Uji t digunakan untuk menguji pengaruh variabel independen secara parsial terhadap variabel dependen.Â Pengujian hipotesis dengan menggunakan regresi linear berganda melalui komputer program SPSS Versi 20. Berdasarkan hasil penelitian, penerapanÂ prinsip-prinsip Good Corporate Governance berpengaruh positifÂ signifikan terhadap kinerja dengan pendekatan Balanced Scorecard pada Rumah Sakit Sobirin dan Rumah Sakit Siti Aisyah baik secara parsial maupun simultan.Kata Kunci; Good Corporate Governance, Balanced Scorecard, Kinerja

The Effect of Financial Performance on Sustainability Report Disclosure in Companies Listed on the Lq45 Index of the Indonesian Stock Exchange (IDX) in 2018-2021 Triharyati, Eri; Harokah, Mohammad Adha; Nurhayati, Yuli; Sari, Dian Wulan; Chandra, Revi
Krigan: Journal of Management and Sharia Business Vol. 1 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v1i2.6610

This study aims to analyze the effect of financial performance by proxy ROA, ROE, NPM, PBV, and MarketCap on the disclosure of sustainability reports in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX). The data used is secondary data and the method used is panel data regression analysis with the help of the Eviews 12 program. The population in this study are companies listed on the LQ45 index on the Indonesian Stock Exchange, totaling 45 companies. The sample selection used a purposive sampling method. 15 companies meet the sampling criteria. The results of this study indicate that the ROA, ROE, NPM, PBV, and Market Capitalization have a significant effect on sustainability report disclosure and have samples from populations of the same variance. ROA and MarketCap variables have a negative and significant effect on sustainability report disclosure. The NPM variable has a positive and significant effect on the sustainability report disclosure. While the ROE and PBV variables do not affect the sustainability report disclosure. With an Adjusted R2 value of 39.16%.Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dengan proksi ROA, ROE, NPM, PBV dan MarketCap terhadap sustainability report disclosure pada perusahaan yang terdaftar pada indeks LQ45 Bursa Efek Indonesia (BEI). Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis regresi data panel dengan bantuan program Eviews 12. Populasi dalam penelitian ini adalah perusahaan perusahaan yang terdaftar di indeks LQ45 Bursa Efek indonesia yang berjumlah 45 perusahaan. Pemilihan sampel menggunakan metode purposive sampling. Terdapat 15 perusahaan yang memenuhi kriteria sampling. Hasil penelitian ini menunjukan bahwa ROA, ROE, NPM, PBV dan Market Capitalization berpengaruh signifikan terhadap sustainability report disclosure dan memiliki sampel dari populasi dari varian yang sama. Variabel ROA dan MarketCap berpengaruh negatif dan signifikan terhadap sustainability report disclosure. Variabel NPM berpengaruh positif dan signifikan terhadap sustainability report disclosure. Sedangkan variabel ROE dan PBV tidak berpengaruh terhadap terhadap sustainability report disclosure. Dengan nilai Adjusted Â sebesar 39,16%.

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