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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Kewarganegaraan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi TIMPALAJA: Architecture Student Journal Menara Pengabdian Journal of Information System, Technology and Engineering Al Mu'azarah: Jurnal Pengadian kepada Masyarakat Al Urwah : Sharia Economics Journal

Jefriyanto, Jefriyanto

Unknown Affiliation

Author-ID : 1241830

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Library & Information Science Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2019 Rahmadani, Rahmadani; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 1 No 2 (2021): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

The purpose of this study is to determine and analyze the factors that influence dividend policy simultaneously and partially in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study are companies listed in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. The sample in this study used a purposive sampling technique, so from a population of 63 companies, 6 companies will be used as samples for 6 consecutive years, so that the total observations were 36 companies. The results of hypothesis testing prove that jointly firm size, liquidity, leverage, profitability, activity, cash flow, growth have a significant effect on dividend policy. Partially, company size has a negative and significant effect on dividend policy. Liquidity, profitability, and cash flow have a negative but insignificant effect on dividend policy. Leverage has a positive but not significant effect on dividend policy. Activity and Growth have a positive and significant effect on dividend policy. This research is expected to contribute to providing input and description regarding dividend policy so that it can help stakeholders.

Internal Control System Analysis of Cash Flow Riyanto, Didik; Oktavia, Puja; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

This study aims to determine the extent to which the internal control system for cash receipts and disbursements is carried out by the Al-Hafidz DAPM UPK in carrying out its activities in order to achieve its goals. The method used in this research is qualitative research, with flowchart data analysis techniques, namely by pictorial analysis techniques used to explain the procedures that occur briefly and clearly, and descriptively, namely by first collecting data, classifying and interpreting data so that it can provide a clear picture of the problem under study. In collecting data using observation techniques, interviews, questionnaires and documentation, where the data taken is primary data in the form of evidence of records or historical reports that have been arranged in published and unpublished archives. The results of this study indicate that the internal control system for cash receipts and disbursements at UPK DAPM Al-Hafidz has been running well, but is not fully in accordance with the five components of internal control according to COSO theory. Four components are appropriate, namely the control environment, risk assessment, information and communication, and monitoring, while one component, namely control activities, is not appropriate.

Pengaruh Size, Growth, dan Kondisi Keuangan Perusahaan Terhadap Capital Structure Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Masril, Masril; Ariesta, Nadhya Theressiana; Jefriyanto, Jefriyanto; admin, admin
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

The purpose of this study was to determine the effect of company size, company growth and financial condition on capital structure in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2017-2019. The samples in this study were 32 companies with research data for 3 years and using multiple linear regression data analysis techniques. The results of the study stated that firm size had no effect on capital structure, firm growth had no effect on capital structure and financial condition had no effect on capital structure. Company size, company growth and financial conditions have no simultaneous effect on capital structure in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2017-2019.

The Influence of Net Profit and Operating Cash Flow on Stock Prices: Main Listing Board Company Riyanto, Didik; Jefriyanto, Jefriyanto
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

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

This research aims to determine the influence of each independent variable, net profit and operating cash flow, on the stock price. The research uses quantitative research methods with descriptive analysis and verification analysis approaches. a research approach that uses a lot of numbers, starting from collecting data, interpreting the data obtained, and presenting the results. The research object is healthcare companies listed on the Indonesia Stock Exchange 2019 - 2021. This research uses qualitative - secondary data from financial reports on the official website of the Indonesia Stock Exchange. The population in this research was 25 healthcare companies registered on the IDX at the time this research was conducted. The partial result shows that share prices in the net profit t test have an influence but are not significant, and operating cash flow has a significant effect. In the simultaneous test, the influence of net profit and operating cash flow together has an effect on share price.

PENGARUH PELATIHAN, MOTIVASI DAN PENGHARGAAN FINANSIAL TERHADAP MINAT KARIR MENJADI AKUNTAN PUBLIK Jefriyanto, Jefriyanto; Masril, Masril; Veronica, Yansih
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 4 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i4.1963

ABSTRACT This study aims to determine empirically the effect of training, motivation and financial rewards on student interest on career as a public accountant. This research is a quantitative research using primary data obtained from questionnaires. The population in this study were accounting students of the STIE Mahaputra Riau in 2021, as much as 174 students. The sampling using Slovin formula and obtained a total sample of 64 students. In this study, the author uses a questionnaire data collection method in the form of a number of questions or written statements that are used to obtain information from the respondent in the sense of a report about his personality, or things he knows. The technique used to analyze the data obtained is descriptive quantitative analysis to find out how the influence of training, motivation and financial rewards on career interest in becoming a public accountant, using ordinal model data measurement techniques. The results showed that partially training and motivation had a positive and significant effect on student interest in a career as a public accountant. Financial awards have no significant effect on students' interest in a career as a public accountant. Simultaneously, Training. Motivation, and financial rewards have a significant effect on student interest in a career as a public accountant. Keywords: Training, Motivation, Financial Award, Public Accountant ABSTRAK Penelitian ini bertujuan mengetahui secara empiris pengaruh pelatihan, motivasi dan penghargaan finansial terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah mahasiswa program studi akuntansi STIE Mahaputra Riau pada tahun 2021 yang berjumlah 174 orang. Pengambilan sampel menggunakan rumus Slovin dan diperoleh jumlah sampel sebanyak 64 orang. Dalam penelitian ini penulis menggunakan metode pengumpulan data angket berupa sejumlah pertanyaan atau pernyataan tertulis yang digunakan untuk memperoleh informasi dari responden dalam arti laporan tentang pribadinya, atau hal-hal yang ia ketahui. Teknik yang digunakan untuk menganalisia data yang diperoleh adalah analisis deskriptif kuantitatif untuk mengetahui bagaimana pengaruh pelatihan, motivasi dan penghargaan finansial terhadap minat karir menjadi akuntan publik, dengan menggunakan teknik pengukuran data model ordinal. Hasil penelitian menunjukkan bahwa secara parsial pelatihan dan motivasi berpengaruh positif dan signifikan terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Penghargaan finansial tidak berpengaruh secara signifikan terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Secara simultan, Pelatihan. Motivasi, dan penghargaan finansial berpengaruh signifikan terhadap minat mahasiswa dalam berkarir sebagai akuntan publik. Kata Kunci: Pelatihan, Motivasi, Penghargaan finansial, Akuntan Publik

Application of Naïve Bayes Classification to Analyze Performance Using Stopwords Jefriyanto, Jefriyanto; Ainun, Nur; Ardha, Muchamad Arif Al
Journal of Information System, Technology and Engineering Vol. 1 No. 2 (2023): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v1i2.15

Based on current data, there has been an increase in social media users, which shows that more and more people are using social media as a place to express themselves and their emotions. This will generate thousands of tweets within a day. The tweet data is processed so that it is useful for stakeholders who need it to help them make a decision. Because sentence structures on social media are often irregular, pre-processing is necessary to make tweet sentences normal. Stemming and Stopwords are pre-processing techniques that are widely used in sentiment analysis. In previous studies, there were indications that its use did not have a significant effect on accuracy. In this study, the authors divide it into four models: using stemming and stopwords and without using stemming and stopwords. Data using stemming gets the best results with an f1-score of 65%. These results indicate an increase in performance in the use of stemming and stopwords using Multi-class Naive Bayes

Development of Kirchoff’s Law Drawing Tools to Improve Student’s Science Skills in Learning Process of Direct Flow Circuits Ainun, Nur; Jefriyanto, Jefriyanto
Journal of Information System, Technology and Engineering Vol. 1 No. 2 (2023): JISTE
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jiste.v1i2.18

This research develops a teaching tool for Kirchoff's law on the concept of direct current circuits, which is motivated by the minimal number of tools and the lack of tools available in schools as learning media and to improve science process skills. The development of the tool lies in replacing the input source with an adapter because the energy does not run out quickly, resulting in a more stable value. The research method used is development research from Akker with the type of development research model, which consists of introduction, prototype, summative evaluation, systematic reflection, and documentation. The purpose of this research is to test the feasibility, effectiveness and practicality of the developed teaching aids. The research subjects were 100 students from two classes. The instruments used were non-tests (guidelines for interviews, observations, and questionnaires) and multiple-choice tests. The results of the assessment of Kirchoff's legal aids were declared feasible, effective, and practical.

Membangun Literasi Keagamaan dan Sosial Masyarakat Melalui Dakwah Partisipatif Mahasiswa di Desa Tenggilis Kabupaten Pasuruan Yaqin, Mukhamad Ainul; Jefriyanto, Jefriyanto
Al Mu'azarah: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2026): March
Publisher : Universitas Islam Internasional Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/almuazarah.v3i2.3266

This community service aims to develop religious and social literacy through participatory da’wah based on the Asset-Based Community Development (ABCD) approach in Tenggilis Village, Pasuruan Regency. The activities focused on active community involvement in religious programs such as Qur’anic literacy, Juz ‘Amma memorization, and Arabic language learning, as well as social initiatives like herbal gardens, communal clean-ups, and clean culture awareness. The students served as facilitators, assisting the community in identifying and developing local potential. The results of the service indicate that the ABCD approach effectively fostered communicative collaboration, strengthened the role of local religious figures, and encouraged sustainable initiatives such as the independent reinforcement of religious activities. This program successfully integrated Islamic values into the community’s social and spiritual practices in a contextual and participatory manner.

Pendekatan Arsitektur Hijau Berbasis Healing pada Bangunan Rumah Sakit Khusus Kanker di Palu Jefriyanto, Jefriyanto; Rahayu, Irma; Herniwati, Andi
TIMPALAJA : Architecture Student Journals Vol. 8 No. 1 (2026): June
Publisher : The Department of Architecture, Faculty of Science and Technology, Universitas Islam negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/timpalaja.v8i1a13

Cancer is one of the diseases with a high mortality rate and requires specialized healthcare services that can support the processes of examination, treatment, care, and patient recovery comprehensively. Palu City, in Central Sulawesi Province, needs a specialized cancer hospital that not only provides medical care but also offers a comfortable, healthy, and healing-supportive environment. This study aims to design a Specialized Cancer Hospital in Palu using a healing-based, green architecture approach to create a healthcare facility that is environmentally friendly, energy-efficient, and patient-centered. The method used is a descriptive, qualitative approach with an architectural design focus, carried out through site observation, literature and precedent studies, interviews, and analysis of spatial needs, site conditions, building form, and the application of design concepts. The design results show that the healing-based green architecture approach is applied through the use of green open spaces, vegetation as shading and noise reduction elements, natural lighting, natural ventilation, rainwater management, environmentally friendly materials, and the provision of a healing garden. This design is expected to create a specialized cancer hospital that is functional, comfortable, sustainable, and supportive of patients' physical and psychological recovery.

Co-Authors A. R., Rasmawati admin admin, admin Ali Anis Andi Herniwati Anggraini, Diana Fitri Ariesta, Nadhya Theressiana Ariusni Ariusni Artha, Dwirani Puspa Awisal Fasyni Damanik, Syafrida Fiola Finomia Honesty Hendy Tannady Honesty, Helga Nuri Irma Rahayu, Irma Iswahyuningsih, Rr Mardhika Adif, Riandy Masril Masril Mia Angelina Setiawan Muchamad Arif Al Ardha Muhammad Yusuf Nur Ainun Oktavia, Puja Rahmadani Rahmadani Ratih K, Dewi Riyanto, Didik Setia Putra, Hari Siregar, Juliana Trisnawati Trisnawati Umam, Choerul Urmatul Uska Akbar Veronica, Yansih Widyatmoko Widyatmoko Yaqin, Mukhamad Ainul Yolanda, Mike Yusridawati, Yusridawati Yusuf, Muhammad Yusuf Zamil, Ilham

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