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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 Manajemen Informatika dan Sistem Informasi JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) 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 Chatra: 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 ETNOPEDAGOGI: Jurnal Pendidikan dan Kebudayaan Ekopedia: Jurnal Ilmiah Ekonomi Edu Komputika Journal MEFORAS: Jurnal Teologi dan Pendidikan Agama Kristen Pekayunan
Mardi
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Relationship Between Family Environment and School Environment on Discipline of Students’ Majoring in Accounting at the East Jakarta Vocational High School Anggreani, Raden Andini; Ati Sumiati; Mardi
Interconnection: An Economic Perspective Horizon Vol. 1 No. 2 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i2.32

Abstract

This study aims to know: (1) relationship between family environment and students’ discipline; (2) relationship between school environment and students’ discipline; and (3) relationship between family environment and school environment on students’ discipline. From all vocational high school in East Jakarta, Researchers took samples from two schools. The reachable population in this study were all students’ that majoring accounting on SMK 48 and SMK 46, totaling of 431 people. With the proportion random sampling technique, the total of sample is 81 students’. The questionnaires that researchers distributed were measured using a Likert Scale. Based on the results of research conducted by researchers on all of three variables, it appears in the results of the calculation of the coefficient of determination (R2), that the percentage of the relationship between the family environment and student discipline is 17%. The percentage of relationship between school environment and students’ discipline is reaches 30.5% and with the coefficient determination test it can be concluded that Family Environment and School Environment simultaneously has a positive relationship on Students’ Discipline by 32%.
The Role of Extrinsic Motivation as a Mediator between Job Market Considerations and Financial Rewards for Student Career Selection Tantular, Aulia Putri; Mardi; Fauzi, Achmad
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.25

Abstract

This study aims to determine the effect of labor market considerations and financial rewards on career selection by mediating extrinsic motivation. This study uses primary data with an affordable population of 136 Economics Education students with a concentration in Accounting at Jakarta State University in 2018-2020. The sample selection was carried out using a proportional random sampling technique which resulted in 101 Economics Education students with a concentration in Accounting at Jakarta State University. The data collection technique used was a questionnaire. The collected data will be analyzed using Microsoft Excel and IBM SPSS Statistics 26 software. Data analysis techniques performed include multiple regression analysis, path analysis, and sobel test. The results of this study indicate that there is a positive and significant influence on labor market considerations and financial rewards on career selection mediated by extrinsic motivation.
ANALISIS FAKTOR PENERIMAAN SISTEM INFORMASI AKUNTANSI MENGGUNAKAN PLS-SEM: STUDI KASUS EL RAHMA LOMBOK RINJANI SYARI’AH Mardi; Khairul Imtihan
Jurnal Manajemen Informatika dan Sistem Informasi Vol. 8 No. 1 (2025): MISI Januari 2025
Publisher : LPPM STMIK Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36595/misi.v8i1.1506

Abstract

Sistem Informasi Akuntansi salah satu platform yang dipakai untuk melakukan perekaman transaksi, rekapitulasi data keuangan, dan sebagai panduan dalam mengambil kebijakan bisnis pada periode selanjutnya. Sistem Informasi Akuntansi (SIA) memiliki tujuan untuk merekam semua transaksi guna mengumpulkan berbagai catatan informasi yang dibutuhkan dan relevan sesuai kebutuhan bisnis sehingga dapat mempengaruhi kinerja yang dihasilkan selama periode bisnis tertentu, dimana SIA sebagai acuan dasar dalam menganalisis data keuangan maupun data non-keuangan untuk diinformasikan dan disampaikan kepada pihak yang berkepentingan (stakeholder) baik didalam maupun diluar perusahaan. Riset ini memiliki tujuan untuk menganalisis guna mengetahui faktor-faktor yang dapat memengaruhi penerimaan SIA untuk digunakan dalam mendukung kinerja organisasi atau perusahaan yang di lihat dari persepsi kemudahan, persepsi manfaat, karakteristik pengguna, dan budaya organisasi. Sampel penelitian dipilih sebanyak 62 pengguna SIA yang dijadikan responden dari jumlah total responden sebanyak 67 responden. Teknik pengambilan sampel dengan menggunakan metode purposive sampling (penentuan sampel berdasarkan kriteria tertentu). Kriteria yang digunakan yaitu karyawan yang menggunakan SIA dalam menyelesaikan pekerjaannya dan mengisi kuesioner dengan lengkap. Partial Least Square-Structural Equation Modeling (PLS-SEM) digunakan sebagai teknik analisis data. Hasil penelitan menemukan bahwa budaya organisasi tidak mempengaruhi persepsi kemudahan tetapi dapat mempengaruhi persepsi manfaat secara signifikan. Karakteristik pengguna mempengaruhi persepsi kemudahan tetapi tidak dapat mempengaruhi persepsi manfaat. Persepsi kemudahan dan persepsi manfaat berpengaruh signifikan terhadap penerimaan SIA oleh pengguna dan sekaligus sebagai mediasi antara budaya organisasi dan karakteristik pengguna terhadap penerimaan SIA oleh penguna.
Strategi Transformasi Pendidikan Dalam Pengembangan Sumber Daya Manusia (SDM) Unggul Di Perguruan Tinggi Kabupaten Bone Rahman, Abdul; Herman; Asriadi; Mardi
Journal of Indonesian Scholars for Social Research Vol. 5 No. 1 Special Issues (2025): Innovation and Social Transformation for Golden Indonesia 2045
Publisher : Cendekiawan Indonesia Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59065/jissr.v5i1 Special Issues.212

Abstract

Penelitian ini bertujuan untuk menganalisis peran transformasi pendidikan berbasis teknologi dalam pengembangan Sumber Daya Manusia (SDM) yang unggul di perguruan tinggi, khususnya di Kabupaten Bone, Sulawesi Selatan. Latar belakang penelitian ini didasarkan pada tantangan globalisasi dan revolusi industri 4.0 yang menuntut peningkatan kualitas SDM melalui pendidikan yang beraviliasi dengan kebutuhan dunia kerja. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Teknik analisis data yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan serta melakukan pembandingan data dari berbagai sumber untuk memastikan validitas temuan (Tringulasi Data). Hasil penelitian menunjukkan bahwa transformasi pendidikan berbasis teknologi memiliki potensi besar dalam meningkatkan kualitas SDM, namun masih menghadapi kendala seperti keterbatasan infrastruktur digital, kesiapan tenaga pengajar, dan kesenjangan antara kurikulum dengan kebutuhan industri. Beberapa strategi yang dapat diimplementasikan meliputi pengembangan infrastruktur teknologi, pelatihan berkelanjutan bagi dosen dan mahasiswa, penyesuaian kurikulum berbasis kompetensi, serta pembelajaran hybrid dan berbasis proyek. Kesimpulan dari penelitian ini adalah bahwa transformasi pendidikan berbasis teknologi dapat menghasilkan lulusan yang kompetitif dan siap menghadapi tantangan global, asalkan didukung oleh langkah-langkah strategis seperti peningkatan kapasitas tenaga pengajar, penyelarasan kurikulum, dan kolaborasi dengan industri. Dengan demikian, perguruan tinggi dapat berkontribusi secara signifikan dalam mencetak SDM yang unggul dan relevan dengan kebutuhan pasar kerja.
Personal Financial Management di Era Digital: Analisis Financial Literacy, Fear of Missing Out, dan Peran Moderasi Self-Control Anwar, Febby Chaerisah; Mardi; Respati, Dwi Kismayanti
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.28263

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui bagaimana self control berfungsi sebagai faktor moderasi dalam hubungan antara financial literacy dan fear of missing out (FOMO) terhadap personal financial management. Penelitian ini menggunakan metode survei dan bersifat kuantitatif. 297 mahasiswa FEB UNJ menjadi populasi dalam penelitian ini. Proportionate stratified random sampling digunakan dalam penelitian ini dan diperoleh sampel sebanyak 171 mahasiswa. Data menunjukkan hubungan linier dan terdistribusi secara normal dari hasil uji persyaratan analisis. Menurut penelitian ini, financial literacy berpengaruh pada personal financial management, dengan nilai thitung sebesar 4,850 > ttabel 1,974 dan signifikansi 0,000 < 0,05. Fear of missing out berpengaruh pada personal financial management, dengan nilai thitung sebesar 6,804 > 1,974 dan signifikansi 0,000 < 0,05. Financial literacy tidak berpengaruh pada personal financial management ketika self control digunakan sebagai variabel moderasi, dengan thitung -0,111 dan signifikansi 0,912 > 0,05. Fear of missing out berpengaruh pada personal financial management ketika self control digunakan sebagai variabel moderasi, dengan nilai thitung -2,037 < -1,974 dan signifikansi 0,043 < 0,05.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen, Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi(Studi pada Perusahaan Infrastruktur yang terdaftar di Bursa Efek Indonesia Periode 2022 – 2024) Bintang Saputra; Mardi; Dwi Handarini
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n6teqr76

Abstract

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on firm value, with firm size as a moderating variable. The object of this research is infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Firm value is measured using the Price to Book Value (PBV), while investment decisions are proxied by the Price Earnings Ratio (PER), funding decisions by the Debt to Equity Ratio (DER), dividend policy by the Dividend Payout Ratio (DPR), and firm size by the natural logarithm of total assets. The population consists of 69 infrastructure companies, with a sample of 20 companies selected through purposive sampling over three years of observation, resulting in a total of 60 data points. Data were analyzed using multiple linear regression (MLR) and moderated regression analysis (MRA) with Eviews version 12. The results of the study show that investment decisions and funding decisions have a positive and significant effect on firm value, while dividend policy has a negative and significant effect on firm value. However, firm size is not able to moderate the relationship between investment decisions, funding decisions, and dividend policy on firm value. These findings support signaling theory and provide practical implications for financial managers and investors in making strategic decisions to enhance firm value.
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON THE VALUE OF COMPANIES IN THE ENERGY SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE OVER THE 2021–2023 PERIOD Sutjiptadi, Muhammad Mustaqim; Mardi; Respati, Dwi Kismayanti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.91

Abstract

For the 2021–2023 timeframe, this study looks at how firm worth is affected by corporate social responsibility (CSR), profitability (NPM), liquidity (CR), and company size (Ln total assets) the Indonesia Stock Exchange (IDX) lists businesses in the energy industry. For the quantitative data used in this study, annual reports and corporate sustainability reports were employed as secondary data sources. Thirty-four businesses in total met the sample requirements using purposive sampling, which produced 102 observational data sets. The analysis technique utilized with IBMM SPSS 26 software is multiple linear regression analysis. According to findings from the research, net profit margin significantly increases firm value while corporate social responsibility significantly decreases it, whereas current ratio and firm size have no discernible effects. The value of the business is simultaneously greatly effected by the four factors. These findings suggest that while non-strategic CSR disclosure, company size, and liquidity are insufficient to affect investor perceptions of company value, financial performance particularly profitability plays a significant role in raising company value.
ANALYSIS OF THE ROLE OF LEARNING MOTIVATION IN MODERATING THE INFLUENCE OF SELF-EFFICACY AND SELF-REGULATED LEARNING ON ACCOUNTING COMPUTER LEARNING OUTCOMES Saputri, Anggun; Mardi; Muliasari, Indah
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 4 No. 2 (2023): 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.0402.04

Abstract

The purpose of this research to know and analyze the role of learning motivation in moderating the influence of self-efficacy and self-regulated learning on accounting computer learning outcome. Affordable population in this research amounted to 142 students of class XI financial accounting and institution at SMK Negeri 50 & 46 Jakarta. This research using quantitative research with survey method. Data collection using questionnaires and documentation. Data processing using application of SPSS v.25 with moderated regression analysis (MRA) model. The result of this research show that self-regulated learning has a positive and significant influence on accounting computer learning outcome. But, self-efficacy has no significant influence on accounting computer learning outcome. So, learning motivation can’t moderate the influence of self-efficacy on accounting computer learning outcome. However, learning motivation can moderate the influence of self-regulated learning on accounting computer learning outcome. Thus, the role of learning motivation in moderating the influence of self-efficacy and self-regulated learning can be the right choice for teachers to develop student learning outcome in accounting computer learning.
DRIVERS OF ACADEMIC CHEATING AMONG VOCATIONAL ACCOUNTING STUDENTS: THE ROLE OF MOTIVATION, SELF-EFFICACY, PROCRASTINATION, AND TECHNOLOGY MISUSE Isnaini, Zahrofa Dinillah; Mardi; Respati, Dwi Kismayanti
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): 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.0602.02

Abstract

This study examines how learning motivation, self-efficacy, procrastination, and the misuse of information technology influence academic cheating among 11th grade accounting students in East Jakarta. These four variables were chosen because they represent essential internal and external drivers of academic behavior. Using a quantitative approach and proportional random sampling, with study population consisted of 180 students and sample size of 123 students. Data analysis was conducted using SPSS version 25, which included multiple regression analysis. The findings reveal that motivation and self-efficacy negatively affect cheating, while procrastination and technology misuse increase its likelihood. These results emphasize the importance of enhancing students’ intrinsic motivation and digital ethics to reduce dishonest behavior in vocational settings.
UNDERSTANDING INTENTION TO USE PAYLATER: ROLES OF FINANCIAL LITERACY, RISK, AND TRUST Dewi, Anisa Kurnia; Mardi; Indriani, Susi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): 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.0602.08

Abstract

This study was conducted to explore how financial literacy and risk perception influence the intention to use PayLater, with trust examined as a moderating factor. A quantitative approach was adopted, and data were collected from 252 students of the Faculty of Economics and Business, Universitas Negeri Jakarta, class of 2021. Using SPSS version 26, multiple linear regression and moderated regression analysis (MRA) were used to evaluate the data. The findings showed that while risk perception significantly influences intention negatively, financial literacy significantly influences intention positively. Furthermore, it was demonstrated that trust moderated these associations by enhancing the beneficial effects of financial literacy and diminishing the detrimental effects of risk perception. These findings emphasize the need to promote financial awareness and strengthen user trust to support the responsible use of PayLater among students.
Co-Authors A. Rizky Ramaditya Amali Abdul Rahman Abdul Rouf Abu Naim Achmad Fauzi Adisty, Fairuznissa Pelita Aditya Pratama Aditya, Ilham Agus Hermawan Ahmad Tantoni Andika Mugi Gumilang 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 Bintang Saputra Corry Yohana Dewi Susita Dewi, Anisa Kurnia Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Eka Lidia Riska Eko Hadi Sucipto El Badry, Aminatud Dawa'a Ervina Yennie Permananingrum Fadila Suryani Fauzi , Ahmad Gandi, Muhammad Rajib Gatot Nazir Ahmad Haikal Marif Handayani, Nur Ayu Hani Dahlia Hapzi Ali Hastuti Herman Hikmah, Umi Nurul I Gusti Ketut Agung Ulupui Isnaini, Zahrofa Dinillah Isnawati, Maulida Kaafah, Najwa Silmi Karlau, Sensius Amon Khairul Imtihan Koen Hendrawan Maman Supriatman Marsellisa Nindito Muhammad Fawaiq Muhammad Sadat, Andi Muliasari, Indah Nirfison Nita Sari, Nita Nor Fatah Ulinnuha Nor Lailla Nuramalia Hasanah Pinkan, Friska Nabilla Punagi, Mirza Putri, Nanda Eka Rachmadania, Riski Firdausi Rahayu Ningsih, Siti Ramadhanti, Tiara Zulfina Rante Tasak, Edie Ratumbuisang, Laura Walanda Regina Pakpahan Respati, Dwi Kismayanti Rida Prihatni Rina Herlina Roni Faslah sahli Santi Susanti, Santi Sapriyadi, Wandi SAPUTRI, ANGGUN Sari, Ratmelia Septiani, Ane Tri Setyo Ferry Wibowo Shidiq, Muhammad Sri Indah Nikensari Sri Zulaihati Sri Zulaihati, Sri Sukma, Novianny Sukron Makmun SUSAN FEBRIANTINA, SUSAN Susi Indriani Sutjiptadi, Muhammad Mustaqim Tantular, Aulia Putri Tresnawati, Mei Ulupui, I.G.K.A Unggul Purwohedi Wahiddah Putri Yusfah Widya Parimita, Widya Wulandari, Arista Yunika Murdayanti, Yunika