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All Journal Al-Ibrah : Jurnal Pendidikan dan Keilmuan Islam IJHCM (International Journal of Human Capital Management) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Crystal : Publikasi Penelitian Kimia dan Terapannya Jurnal Manajemen Informatika dan Sistem Informasi Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Review of Multidisciplinary Education, Culture and Pedagogy (ROMEO) Procedia of Social Sciences and Humanities Prosiding Seminar Nasional Pengabdian Kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Indonesian Scholars for Social Research Jurnal Riset Pendidikan dan Pengajaran (JRPP) Research Trend in Technology and Management Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Cendikia: Jurnal Pendidikan dan Pengajaran Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi PENG: Jurnal Ekonomi dan Manajemen JPEMAS: Jurnal Pengabdian Kepada Masyarakat ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Ekopedia: Jurnal Ilmiah Ekonomi MEFORAS: Jurnal Teologi dan Pendidikan Agama Kristen Pekayunan
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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.
THE EFFECT OF RETURN ON EQUITY AND DEBT TO EQUITY RATIO ON SHARIA STOCK RETURN WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Ramadhanti, Tiara Zulfina; Mardi; Ulupui, I.G.K.A
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.777

Abstract

Before making an investment, an investor must seek as much information as possible from the intended company so that the investment can provide a high return. This activity can be done with fundamental analysis. This study aims to determine the effect of Return on Equity and Debt to Equity Ratio on Sharia Stock Returns with Institutional Ownership as Moderating Variables. The study used a quantitative approach with multiple linear regression analysis and moderated regression analysis using Eviews version 12 software. The population in this study were companies registered on the Jakarta Islamic Index (JII) 70 in 2022 and the sample used was 44 companies using a purposive sampling technique. The results of this study indicate that ROE has a significant positive effect on sharia stock returns because the higher the ROE value, the sharia stock return value also increases. Then, DER has a significant negative effect on sharia stock returns because the higher the DER value, the sharia stock return value will decrease. Institutional ownership weakens the effect of ROE on sharia stock returns because strong control can make many decisions regarding company finances which can reduce the amount of profit and the composition of the company's shares/equity. Institutional ownership does not moderate the effect of DER on sharia stock returns because companies with high institutional ownership are unable to convince investors of the company's performance in managing its debt.
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.
PARENTAL ATTENTION, LEARNING MOTIVATION, EMOTIONAL INTELLIGENCE AND INFLUENCE ON LEARNING OUTCOMES Hikmah, Umi Nurul; Mardi; Prihatni, Rida
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.v1i4.352

Abstract

The purpose of this study is to determine the effect of parental attention, learning motivation, and emotional intelligence on student learning outcomes in basic accounting subjects for class X at SMK Negeri in East Jakarta. This study's population consisted of students enrolled in class X Accounting at State Vocational Schools in East Jakarta, with an accessible population of 213 students and a sample size of 138 respondents. The t-test and F tests are used to test the hypothesis in this study. The t-test results indicate that there is a positive and marginally significant relationship between parental attention and learning outcomes, learning motivation and learning outcomes, and emotional intelligence and learning outcomes. The results of the F test indicate that parental attention, learning motivation, and emotional intelligence have a positive and statistically significant effect on academic achievement. The influence of parental attention, learning motivation, and emotional intelligence on learning outcomes yielded a coefficient of determination of 13.4%; the remaining variance was attributable to unmeasured factors.
DEVELOPMENT OF ACTIVE LEARNING IN ACCOUNTING STUDENT AT VOCATIONAL SCHOOL MEDIATED BY LEARNING MOTIVATION Pinkan, Friska Nabilla; Mardi; Susanti, Santi
REVIEW OF MULTIDISCIPLINARY EDUCATION, CULTURE AND PEDAGOGY Vol. 2 No. 1 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/romeo.v2i1.547

Abstract

This study aims to determine the effect of learning styles and learning readiness on learning activeness which is mediated by learning motivation in students of financial and institutional accounting expertise programs at State Vocational Schools in the city and district of Bogor. In this study, quantitative and survey methodologies were utilized. The reachable population in this study amounted to 139 respondents majoring in Financial and Institutional Accounting of X1 grade at SMK Negeri 1 Bogor and SMK Negeri 2 Cibinong. The sample used was 103 respondents using a proportional random sampling technique. Data collection techniques using a questionnaire instrument. The data analysis technique used to test the hypothesis is by using path analysis and Sobel test. The results of this study revealed that learning styles have a positive but not significant effect on learning activity. Readiness to learn has a positive and significant effect on active learning. Learning styles have a positive and significant influence on learning motivation. Readiness to learn has a positive and significant influence on learning motivation. Motivation to learn has a positive and significant influence on active learning. Learning styles have a direct and indirect effect on learning activity through the mediation of learning motivation. Learning readiness has a direct and indirect effect on active learning through the mediation of learning motivation. Overall, this study explains that the active learning of students at State Vocational High Schools can be created and developed through appropriate learning styles and a good level of learning readiness.
DEVELOPING CREATIVE THINKING SKILLS IN ECONOMICS SUBJECTS THROUGH A GOOGLE CLASSROOM-BASED BLENDED LEARNING MODEL AND SELF REGULATED LEARNING FOR HIGH SCHOOL STUDENTS Gandi, Muhammad Rajib; Mardi; Pratama, Aditya
REVIEW OF MULTIDISCIPLINARY EDUCATION, CULTURE AND PEDAGOGY Vol. 2 No. 2 (2023): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/romeo.v2i2.740

Abstract

This study aims to enhance high school students' creative thinking skills in the field of Economics through the implementation of the Google Classroom-Based Blended Learning model and self-regulated learning strategies. The study's population comprises all students of SMAN 62, with the sample encompassing students from class XI IPS 1 (designated as the control group) and XI IPS 2 (assigned as the experimental group). Employing an experimental approach with a 2x2 factorial design, the research employed questionnaires, pre-tests, and post-tests as data collection tools. The data analysis reveals notable disparities in creative thinking skills between conventional classrooms and blended learning environments. Furthermore, variations in creative thinking skills are observed between students exhibiting low and high levels of self-regulated learning. The study also identifies significant interactions between the learning models and self-regulated learning concerning creative thinking skills. This interaction extends to the distinction in creative thinking skills between conventional classes and blended learning settings for students demonstrating high self-regulated learning as well as those displaying low self-regulated learning. Moreover, the research underscores disparities in creative thinking skills within conventional classes, differentiating students with high and low self-regulated learning. Analogously, differences in creative thinking skills are noted within blended learning classes, differentiating students with high and low self-regulated learning. In conclusion, the study establishes that students' creative thinking skills can be effectively enhanced by deploying the Google Classroom-Based Blended Learning model while cultivating a proactive self-regulated learning disposition. The augmentation of students' creative thinking skills is evident through post-treatment assessments based on a creative thinking indicator questionnaire.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Industri Dasar dan Kimia Aditya, Ilham; Hasanah, Nuramalia; Mardi; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.021

Abstract

Firm value can be influenced by various factors, namely leverage, firm size and profitability. In addition, profitability in this study acts as a variable that mediates leverage and firm size on firm value. The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as an intervening variable. The unit of analysis is the basic and chemical industry companies listed on the IDX 2016-2019. The research method used is non-participant observation method. The research population is 60 companies. The sample is 31 companies with a total of 124 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using SPSS 25 application. Based on the results of the study, it was obtained that leverage, firm size, profitability had a significant positive effect on firm value. Leverage has a significant negative effect on profitability. Firm size has a significant positive effect on profitability. Profitability is able to mediate the relationship between leverage and firm value, but profitability is not able to mediate the relationship between firm size and firm value.
Co-Authors Abdul Hamid Abdul Rahman Abu Naim Achmad Fauzi Adisty, Fairuznissa Pelita Aditya Pratama Aditya, Ilham Amrullah Anggraeni, Silvia Arvina Anggreani, Raden Andini Anlinia, Neiska Anwar, Febby Chaerisah Aprian, Farhan Habib Ardiansyah, Muklas Nur Armeliza, Diah Armi Damai Setiawan Asriadi Ati Sumiati ATI SUMIATI, ATI Baiq Yulia Fitriyani Bintang Saputra Corry Yohana Della Rosalynna Stiadi Desy Kurniawati Dewi Susita Dewi, Anisa Kurnia Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Eka Lidia Riska El Badry, Aminatud Dawa'a Fadila Suryani Fauzi , Ahmad Gandi, Muhammad Rajib Gatot Nazir Ahmad Handayani, Nur Ayu Hani Dahlia Hapzi Ali Hastuti Helmas Septiyo Hadi Herman Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui Isnaini, Zahrofa Dinillah Isnawati, Maulida Kaafah, Najwa Silmi Karlau, Sensius Amon Khairul Imtihan Kiki Haerani Koen Hendrawan Lailla, Nor Marsellisa Nindito Muhammad Fauzi Zulkarnaen Muhammad Fawaiq Muhammad Sadat, Andi Muliasari, Indah Nita Sari, Nita Nuramalia Hasanah Pinkan, Friska Nabilla Punagi, Mirza Putri Ana, Aziza Putri, Nanda Eka Rachmadania, Riski Firdausi Rahayu Ningsih, Siti Rahayu Ningsih, Sri Rahmat Hidayat Ramadhanti, Tiara Zulfina Rante Tasak, Edie Rara Bahri, Rayhani Ratumbuisang, Laura Walanda Regina Pakpahan Respati, Dwi Kismayanti Rida Prihatni Rina Herlina Roni Faslah sahli Santi Susanti, Santi SAPUTRI, ANGGUN Sari, Ratmelia Sena Atmaja Septiani, Ane Tri Setyo Ferry Wibowo Shidiq, Muhammad Sri Indah Nikensari Sri Zulaihati Sri Zulaihati, Sri Sukma, Novianny SUSAN FEBRIANTINA, SUSAN Susi Indriani Sutjiptadi, Muhammad Mustaqim Tantular, Aulia Putri Tresnawati, Mei Ulupui, I.G.K.A Unggul Purwohedi Widya Parimita, Widya Wire Bagye Wire Bagye, Wire Bagye Wulandari, Arista Yunika Murdayanti, Yunika