Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal JURNAL EKOBIS DEWANTARA International Journal of Economics Development Research (IJEDR) PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Stefanny, Stefanny
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH LOAN DEPOSIT RATIO (LDR), LIQUIDITY RESERVE REQUIREMENT RATIO (LRRR), LEVERAGE (LEV), DAN UKURAN PERUSAHAAN (LNSIZE) TERHADAP INDIKASI WINDOW DRESSING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017 Livera, Silva; Stefanny, Stefanny; Stephanie, Stephanie; Martin, Kevin; Rahmi, Namira Ufrida

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.807 KB) | DOI: 10.31955/mea.v4i2.326

Abstract

Penelitian ini diadakan bertujuan untuk menguji pengaruh LDR, LRRR, LEV dan LnSize terhadap window dressing secara simultan ataupun parsial di perusahaan perbankan di BEI pada tahun 2014 – 2017. Penelitian dilakukan dengan metode analisis regresi linear berganda dan pengujian hipotesis dengan menggunakan program SPSS. Populasi penelitian ini sebanyak 43 perbankan dan sampel sebanyak 39 perusahaan dengan jumlah data sebanyak 156. Dari penelitian yang dilakukan didapatkan hasil yang menunjukkan bahwa variabel LDR, LRRR, LEV dan LnSize tidak berpengaruh dan tidak signifikan secara parsial ataupun simultan terhadap window dressing upward dan downward di perusahaan perbankan di BEI pada tahun 2014-2017.
PENGARUH GOOD CORPORATE GOVERNANCE, EFEKTIVITAS STAKEHOLDER, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Stefanny, Stefanny; Jordan, Stella; Jeffrey, Jeffrey; Handoko, Miranda Silvia; Rahmi, Namira Ufrida

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1624

Abstract

Pembahasan dilakukan dalam penganalisisan pada variabel (a) Good Corporate Governance, (b) efektivitas pemangku kepentingan, (c) pertumbuhan perusahaan & profitabilitas dalam pengungkapan corporate social responsibility. Studi yang akan diteliti ialah 30 perusahaan yang telah diseleksi dari seluruh perusahaan yang ada. Teknik yang digunakan untuk pengumpulan data dari situs idx.com untuk mendapatkan informasi mengenai laporan keuangan di BEI. Hasil pembahasan yang telah diuji berikutnya akan dilakukan dengan teknik kuisioner , peneliti akan menyajikan dengan teliti & pengujian hipotesis akan dilakukan dengan seksama.
WISDOM (KEBIJAKSANAAN) PADA REMAJA YANG MEMILIKI ORANT TUA PEMUKA AGAMA Stefanny, Stefanny; Sahrani, Riana; Yunithree, Meiske
PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi Vol. 5 No. 1 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/paedagogy.v5i1.4989

Abstract

Wisdom was considered an aspect that will emerge once we become elderly. Wisdom was also thought to be passed on from parents to children. This research aimed to determine the description of wisdom in teenagers who have parents who were religious leaders. This research used qualitative methods. The subject selection technique used was purposive sampling. The data collection process was carried out by interviewing and observing the subjects. The subjects in this research were four teenagers aged around 12-20 years who had parents who were religious leaders. The results of this research show that the four subjects have the potential to develop wisdom in themselves. These four subjects fulfill the three dimensions of wisdom: cognitive, reflective, and affective. The factors forming wisdom are family upbringing and religion. The implication of the intervention is family psychoeducation so that children can develop their wisdom, along with the wisdom of their parents. ABSTRAK Wisdom (kebijaksanaan) dianggap sebagai suatu aspek yang akan muncul begitu kita menjadi lanjut usia (lansia). Kebijaksanaan juga dianggap bisa diturunkan dari orang tua kepada anaknya. Penelitian ini bertujuan untuk mengetahui gambaran kebijaksanaan pada remaja yang memiliki orangtua pemuka agama. Penelitian ini menggunakan metode kualitatif untuk mengetahui secara mendalam kebijaksanaan subyek. Teknik pemilihan subyek yang digunakan adalah purposive sampling. Proses pengambilan data dilakukan dengan mewawancarai dan observasi terhadap subyek. Subyek dalam penelitian ini adalah empat remaja berusia sekitar 12-20 tahun yang memiliki orangtua pemuka agama. Hasil penelitian ini menunjukkan bahwa keempat subyek berpotensi untuk mengembangkan kebijaksanaan pada dirinya. Keempat subyek tersebut memenuhi ketiga dimensi kebijaksanaan, yaitu kognitif, reflektif dan afektif. Faktor pembentuk kebijaksanaan yang secara signifikan berpengaruh pada keempat subyek adalah faktor didikan keluarga dan agama. Implikasi intervensi dalam penelitian ini adalah adanya psikoedukasi keluarga agar anak dapat mengembangkan kebijaksanaannya, seiring dengan kebijaksanaan yang ada pada orang tuanya.
Microeconomic Drivers of Competitive Advantage: The Influence of Innovation and Digital Marketing on Rezeky Payet Business Rezeki, Sri; Nainggolan, Elisabeth; Stefanny, Stefanny
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8266

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a pivotal role in driving economic growth, particularly in North Sumatra. One such MSME is Rezeky Payet Indonesia, which has recently experienced a decline in competitive advantage, as indicated by decreasing sales volume. This study investigates the influence of innovation and digital marketing as microeconomic drivers of competitive advantage in the Rezeky Payet business. The research population comprises all end consumers who have made purchases at Rezeky Payet, with an undetermined total number. Consequently, the sample size of 96 respondents was determined using the Lemeshow formula, appropriate for unknown population sizes. The results show that both innovation and digital marketing have significant partial effects on competitive advantage. Moreover, when considered simultaneously, these two variables exhibit a strong and statistically significant influence on the competitive advantage of Rezeky Payet. These findings underscore the importance of continuous innovation and effective digital marketing strategies in enhancing the competitive positioning of MSMEs.
THE ROLE OF AUDIT TENURE IN MODERATING AUDIT DELAY FACTORS stefanny, Stefanny; Muhsin; Astarani, Juanda
JURNAL EKOBIS DEWANTARA Vol 8 No 3 (2025): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v8i3.4633

Abstract

This study examines the effect of financial distress, KAP size, and profitability on audit delay, with audit tenure as a moderating variable, in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2023. Data was obtained from the financial statements of 19 main board energy sector companies during that period. The sample selection was carried out through the purposive sampling method. Data analysis used IBM SPSS 26 and hypothesis testing was carried out using a moderated regression analysis approach. The research findings show that financial distress and profitability have no significant effect on audit delay, while KAP size has a significant negative effect on audit delay. In addition, audit tenure is not proven to be able to moderate the relationship between financial distress, KAP size, or profitability on audit delay. This study contributes to the literature by exploring the role of audit tenure as a moderating variable in the effect of financial distress, KAP size, and profitability on audit delay, especially in the energy sector which is known to have a high level of audit delay.
Co-Authors Handoko, Miranda Silvia Jeffrey ., Jeffrey Jordan, Stella Juanda Astarani Livera, Silva Martin, Kevin Muhsin Nainggolan, Elisabeth Namira Ufrida Rahmi Riana Sahrani Sri Rezeki Stephanie Stephanie Yunithree, Meiske