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THE INFLUENCE OF LEARNING INTERESTS, FAMILY ENVIRONMENT AND SCHOOL ENVIRONMENT ON ACCOUNTING PRACTICUM LEARNING OUTCOMES Handayani, Nur Ayu; Mardi; Sumiati, Ati
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 2 No. 1 (2021): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0201.01

Abstract

This study aims to determine the effect of interest in learning, family environment, and schoolenvironment on the improvement of learning outcomes of Accounting Practicum for the Serviceand Trade Company in grades XI and XII students majoring in Accounting at SMK Negeri 3 Jakarta.This research uses a quantitative approach with a survey method. The study population was 105students. The sample used was 84 students using the Simple Random Sampling technique. The results ofthe study found that there was a significant and positive effect simultaneously between interest inlearning, the family environment and the school environment on improving learning outcomes.Furthermore, the test results concluded that interest in learning has a positive effect on learningoutcomes. The family environment has a positive effect on learning outcomes. Then the schoolenvironment has a positive effect on learning outcomes.
THE ANALYSIS OF FACTORS THAT INFLUENCE COMMUNITY'S INTEREST IN MONEY WAKAF IN BOGOR DISTRICT: MUSLIM SOCIETY PERSPECTIVE Septiani, Ane Tri; Fauzi, Achmad; Mardi; Respati, Dwi Kismayanti
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 3 No. 1 (2022): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0301.03

Abstract

This study aims to determine the effect of Understanding, Income, Religiosity, and Access to Information on Interest in Cash Waqf in Bogor Regency. The data collection method used is a survey method with a correlational approach. The affordable population in this study is the Muslim community of productive age in Bogor Regency, amounting to 3,261,138 people. Data was obtained by distributing a questionnaire with a sample of 350 people with the determination using the formula ISAAC table and MICHAEL and using the proportional sampling technique. The novelty in this study is the object of Research and perspectives which have not been found in previous studies. The data analysis technique used is multiple regression analysis, analysis prerequisite test, and hypothesis testing. The results showed that Understanding had a positive effect on the interest in cash waqf. Income has a positive impact on interest in cash waqf. Religiosity has a positive impact on the interest in cash waqf. And Information Access has a positive effect on the good in cash waqf.
THE EFFECT OF INDEPENDENT COMMISSIONERS, COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE IN COMPANIES LISTED IN THE IDX80 INDEX OF THE INDONESIA STOCK EXCHANGE Ardiansyah, Muklas Nur; Zulaihati, Sri; Mardi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 3 No. 3 (2022): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0303.16

Abstract

The purpose of this study is to investigate the impact of independent commissioners, company size, and profitability on tax avoidance in companies listed on the Indonesia Stock Exchange's IDX80 index. The research method employed is a quantitative research method using correlational research. The IDX80 companies listed on the Indonesia Stock Exchange in 2019 - 2020 comprise the population in this study, with a total of 80 companies. The information was gathered by gathering the annual financial statements of the IDX80 companies from the Indonesia Stock Exchange website. In this study, the affordable population consisted of 57 IDX80 enterprises, with a sample of 50 companies drawn using a simple random sampling technique based on the Isaac and Michael formula. Data collection methods based on documentary techniques. Descriptive statistics, analysis requirements testing, classical assumption testing, multiple linear regression testing, and hypothesis testing are the data analysis techniques used. According to the findings of this study, independent commissioners have no effect on tax evasion, company size influences tax avoidance, and profitability has no effect on tax avoidance. The coefficient of determination in this study is 6%, indicating the potential of independent commissioners, company size, and profitability to influence tax avoidance, while the remainder is influenced by other factors that were not investigated.
EXPLORING THE IMPACT OF COMPANY SIZE AS A MODERATING VARIABLE ON STOCK PRICE DETERMINANTS Anlinia, Neiska; Mardi; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.06

Abstract

The research aims to analyze company size in relation to factors influencing stock prices. A fundamental analysis technique is utilized in the evaluation of share prices. Using a purposive sampling approach, the research determines the sample by analyzing the 2022 financial reports of Property and Real Estate. Moderated Regression Analysis (MRA) with Eviews software used to examine the impact of moderating. The results indicate that profitability and liquidity have a significant positive effect on stock prices, while capital structure has a significant negative effect. However, company size is unable to moderate the effects of profitability, liquidity, and capital structure on stock prices. After the Covid-19 pandemic, investors do not simultaneously consider financial performance and company size simultaneously in deciding to invest. This is due to the previous year's decline in Property and Real Estate sales, resulting in decreased company profits. This profit decrease may reduce company revenue, and pandemic conditions have led to increased company expenditures. When making an investment, this study might offer helpful information to take into account.
PARENTAL SUPPORT AND PEER ENVIRONMENT ON ACADEMIC ACHIEVEMENT THROUGH LEARNING MOTIVATION MEDIATION Ratumbuisang, Laura Walanda; Mardi; Zulaihati, Sri
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.18

Abstract

The aim of this research is to examine the influence of parental support and peer environment on student academic achievement, as well as to understand the mediating role of learning motivation in this relationship. This study uses a quantitative research approach. In the data collection process, researchers distributed questionnaires to respondents. In addition, secondary data used were the grade point average (GPA) of students of the Faculty of Economics class of 2020. Proportional random sampling technique was used, with a sample size of 217 people. Data were analyzed with the help of the SPSS 27 program. Parental support and the peer environment positively influence academic achievement and learning motivation. Parental support and a supportive peer environment significantly enhance students' learning motivation, which in turn improves academic performance. Learning motivation acts as a mediator between both parental support and peer influence, and academic achievement. Thus, strong parental support and a positive peer environment are crucial for boosting students' motivation and academic success.
OVERCONFIDENCE AND REGRET AVERSION ON GEN Z INVESTMENT: ROLE OF FINANCIAL LITERACY Sari, Ratmelia; Mardi; Fauzi, Achmad
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0502.08

Abstract

Investment growth by individual investors in Indonesia has experienced a rapid increase, dominated by 12.12 million individual investors, of which 56.43% are under 30 years old, indicating significant participation from Generation Z in investment activities. A rise in the quantity of investors is linked to external factors involving emotions such as overconfidence and regret aversion. The reason for this study is to look at how overconfidence and regret aversion impact investing decisions among Generation Z in Jakarta, and how this link is moderated by financial literacy. The research procedure employed a survey approach with quantitative analysis. The study generates use of both moderated regression analysis and multiple linear regression involving 348 individual investors. By processing data manoeuvring SPSS 26, the outcomes reveal a noteworthy positive partial bond between both overconfidence and regret aversion with investment decisions. Regarding the moderation variable, the impact of overconfidence on investing decisions is negatively arbitrated by financial literacy, whereas the bond between regret aversion and investing decisions is not diminshed by financial literacy. Therefore, investors should consider irrational attitudes such as overconfidence and regret aversion when making investment decisions and improve their financial literacy to overcome these irrational attitudes.
COMPANY CHARACTERISTICS INFLUENCE AUDIT REPORT LAG: MODERATING ROLE AUDITOR’S REPUTATION Kaafah, Najwa Silmi; Mardi; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0502.16

Abstract

This study aims to measure the influence of company size and financial report complexity on audit report lag, with the auditor's reputation variable as a moderator variable. This research is classified as quantitative. The population of the research consists of real estate and property firms that are listed on the Indonesia Stock Exchange in 2023. The data analysis technique uses multiple regression analysis and Moderated Regression Analysis (MRA), to test whether or not there is a role for moderating variables. This research shows that a company's size has a significant and adverse effect on how long it takes to provide audit reports. Furthermore, there is a noteworthy and positive correlation between the intricacy of financial reports and the latency of audit reports. Nonetheless, the impact of financial report complexity and firm size on audit report delay is unaffected by the auditors' reputation.
REVEALING THE ROLE OF PROFITABILITY IN MEDIATING LEVERAGE, LIQUIDITY, AND COMPANY SIZE ON FIRM VALUE IN HEALTH SECTOR Adisty, Fairuznissa Pelita; Mardi; Ulupui, I Gusti Ketut Agung
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 3 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0503.10

Abstract

The purpose of this study is to examine the impact of leverage, liquidity, and firm size on firm value with profitability as a mediating variable. The unit of analysis is healthcare companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research method used is quantitative method using secondary data. Research data taken from financial and annual reports totaling 33 companies. The sample amounted to 22 companies with a total of 88 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using the SPSS version 25 application. Based on the research results obtained that leverage has no effect on firm value and liquidity has no effect on firm value, while company size has a positive and significant effect on firm value and profitability has a positive and significant effect on firm value. Profitability is proven to be able to mediate the relationship between liquidity and firm value, but profitability is unable to mediate the relationship between leverage and firm value and profitability is unable to mediate the relationship between firm size and firm value.
STUDENT INTEREST IN CONTINUING THEIR STUDIES TO HIGHER EDUCATION Putri, Nanda Eka; Mardi; Pratama, Aditya
REVIEW OF MULTIDISCIPLINARY EDUCATION, CULTURE AND PEDAGOGY Vol. 1 No. 4 (2022): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/romeo.v1i4.251

Abstract

This study aims to analyze the factors that influence the interest in continuing their studies to higher education.. The population of this research is high school students of class XII in the academic year 2021/2022. The number of samples used amounted to 268 students with simple random sampling technique. This study uses a quantitative technique with a Path Analysis approach. In this study there were 5 hypothesis tests with the results showing 4 accepted and 1 rejected. The results showed that the peer environment had a positive and significant effect on the interest in continuing their studies to higher education, the socioeconomic status of parents had a negative and significant effect on the interest in continuing their studies in higher education, learning motivation had a positive and significant effect on the interest in continuing their studies in higher education, the peer environment have an indirect effect on the interest in continuing their studies to higher education through significant learning motivation, the socioeconomic status of parents has an indirect effect on the interest in continuing their studies to higher education through significant learning motivation. Based on these results, it can be concluded that choosing friends is very important, because peers have a big impact on changes in student behavior and psychology. And the low socioeconomic status of parents does not discourage students from continuing their studies to higher education. Researchers suggest that every school from the start of students being accepted has directed students' interest to continue their studies.
ANALYSIS OF THE FACTORS DETERMINING FINANCIAL MANAGEMENT IN STUDENTS AT THE ECONOMICS FACULTY Sari, Nita; Mardi; Fauzi, Achmad
REVIEW OF MULTIDISCIPLINARY EDUCATION, CULTURE AND PEDAGOGY Vol. 1 No. 3 (2022): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/romeo.v1i3.332

Abstract

This research aims to determine the effect of lifestyle, self-control, and spiritual intelligence on the financial management of students in the Faculty of Economics, State University of Jakarta. The method used in this research is quantitative method. The population in this research is the students of the Faculty of Economic State University of Jakarta in the year 2018 with a total of 268 people. The sample used were as many 158 people using proportional random sampling techniques. The data collection method used is a survey method with a questionnaire. The data analysis techniques used are descriptive statistical analysis, multiple regression analysis test, normality test, linearity test, t test, F test, and coefficient of determination test. Tests from the analysis show that lifestyle, self-control, and spiritual intelligence partially and simultaneously have a positive and significant effect on financial management. This shows that the higher the level of lifestyle, self-control, and spiritual intelligence of students, the higher the level of financial management.