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Pengaruh Leverage, Ukuran Perusahaan, dan Investment Opportunity Set Terhadap Kualitas Laba Bahmid, Muhamad Naser; Ulupui, I Gusti Ketut Agung; Muliasari, Indah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.14

Abstract

Penelitian ini bertujuan untuk mengetahui apakah leverage, ukuran perusahaan dan investment opportunity set berpengaruh terhadap kualitas laba. Data sekunder yang digunakan pada penelitian ini berasal dari laporan tahunan perusahaan sektor batu bara yang terdaftar pada Bursa Efek Indonesia pada tahun 2016-2019. Metode purposive sampling digunakan sebagai teknik pengambilan sampel, dengan total 17 perusahaan terpilih. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh negatif dan tidak signifikan terhadap kualitas laba, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap kualitas laba dan investment opportunity set berpengaruh positif dan signifikan terhadap kualitas laba.
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.
Pelatihan Dasar Penunjang Artikel Melalui Optimalisasi Penggunaan Aplikasi Publish or Perish dan Mendeley Sari, Dewi Agustin Pratama; Mahfirah, Titis Fatarina; Muliasari, Indah; Hidayat, Nurdin; Armeliza, Diah; Dhinanty, Raihanisa Dara; Putri, Rachma Amalia
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art3

Abstract

The basic research support skills training program is part of an effort to support the Tri Dharma of Higher Education, where lecturers play a role in sharing their knowledge with the community. This program is conducted because lecturers have diverse needs related to skills that support article writing. The goal of the program we offer is to provide solutions for training participants to be more skilled in creating articles more efficiently with the optimal use of the Publish or Perish and Mendeley applications. The Publish or Perish application is a tool that can help researchers understand the extent to which research on their subject has been conducted. Meanwhile, the Mendeley application can assist researchers in citing more easily. The research results show that participants' knowledge of both applications has increased, and participants will use both applications in their future research. Therefore, this community service activity will contribute to the improvement of scientific article writing.
Empowering Indonesian Migrant Workers Through Financial Literacy and Entrepreneurship Mahfirah, Titis Fatarina; Fauzi, Achmad; Widyastuti, Umi; Muliasari, Indah; Hidayat, Nurdin; Armeliza, Diah; Lajuni, Nelson; Zahro, Khalisatuz; Ferrari; Yasmin, Eka Faradila
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 1, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss1.art1

Abstract

Financial literacy has emerged as a critical aspect of economic empowerment, yet significant disparities persist between countries. According to the 2019 Household, Income and Labour Dynamics in Australia (HILDA) survey, Australia boasts a financial literacy rate of 64%, while Indonesia lags behind at only 38% (Australia Indonesia Youth Association, 2020). Recognizing this gap, this initiative aims to address the financial literacy needs of Indonesian migrant workers through targeted training programs. Drawing on data from the 2022 National Survey on Financial Literacy and Financial Inclusion (Survei Nasional Literasi dan Inklusi Keuangan/SNLIK), which showed an increase to 49.68% in Indonesia (Otoritas Jasa Keuangan, 2022), our community outreach initiative focuses on raising awareness and providing practical knowledge on entrepreneurship among migrant workers. By offering workshops on International Community Outreach with the theme "Raising Entrepreneurial Success Among Indonesian Migrant Workers," this activity aims to equip participants with the skills and inspiration to start their businesses upon returning to Indonesia. Through training sessions on budget management and entrepreneurship, we strive to empower migrant workers to achieve financial independence and contribute to their personal economic well-being. This initiative embodies our commitment to fostering self-sufficiency and economic resilience among Indonesian migrant workers.