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PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Meisya, Meisya; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2411

Abstract

This study aims to provide empirical evidence that corporate governance consisting of institutional ownership, independent commissioners, board of directors’ size, and company size, also leverage, return on assets, and sales growth has an influence towards earnings management. The population that is used in this research are non-cyclicals and cyclicals companies listed in the Indonesia Stock Exchange from 2020 to 2022. The sampling method used purposive sampling, with a total sample of 64 companies or 192 data that met criteria. This research uses multiple regression method. The results of this research indicate that all independent variables, namely institutional ownership, independent commissioners, board of directors’ size, company size, leverage, return on assets, free cash flow and sales growth have no influence on earnings management.
KESULITAN KEUANGAN, KOMITE AUDIT, DAN FAKTOR LAINNYA YANG MEMENGARUHI MANAJEMEN LABA Saputra, Gerry; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2414

Abstract

This study was conducted to obtain empirical evidence on whether financial difficulties, audit committees and other factors affect profit management. The variety of independent variables used in this study includes financial distress, audit committee, leverage, financial stability, financial target, firm size, board size, and dividend payment. This study used a sample of 111 data from 37 companies listed in the Consumer Cyclicals and Consumer Non-Cyclicals sectors on the Indonesia Stock Exchange from 2020 to 2022. Sample selection in this study used purposive sampling and data analysis using multiple regression. Based on data analysis shows that dividend payments have an influence on profit management practices. In addition, other independent variables, such as financial hardship, audit committee, leverage, financial stability, financial targets, company size, and board size did not show any influence on profit management practices.
ANALISIS PENGARUH LABELISASI HALAL, MEREK, KUALITAS PRODUK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE: (STUDI KASUS PADA MAHASISWA JURUSAN EKONOMI SYARIAH DI UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL-BANJARI ANGKATAN 2019-2020 KOTA BANJARMASIN) Shofia Purnamasari; Rinjani, Rinjani; Zakiyah, Zakiyah
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i4.5638

Abstract

Label halal yang terdapat pada kemasan produk, akan mempermudah konsumen untuk mengidentifikasi suatu produk selain itu produk kencantikan saat ini marak dengan berbagai macam merek, bahkan diproduksi bukan hanya untuk kaum hawa tetapi juga untuk kaum adam. Harga yang terjangkau sangat mempengaruhi keputusan pembelian suatu produk, Bukan hanya harga, kualitas suatu produk juga penting agar proses bisnis dapat meningkat. Rumusan masalah dalam penelitian ini adalah Apakah Labelisasi Halal, Merek, Kualitas Produk, dan Harga Berpengaruh Terhadap Keputusan Pembelian Produk Skincare secara parsial dan simultan. Penelitian ini bertujuan menganalisis Pengaruh Labelisasi Halal, Merek, Kualitas Produk, dan Harga Terhadap Keputusan Pembelian Produk Skincare secara parsial dan simultan. Jenis Penelitian yang digunakan yaitu kuantitatif dengan teknik pengambilan sampel, yaitu purposive sampling. Populasi dalam penelitian ini yaitu berjumlah 83 orang, terdiri dari kelas regular A dan B angkatan 2019 dan regular A angkatan 2020 Banjarmasin, setelah dihitung menggunakan rumus slovin menjadi 45 responden. Hasil menunjukkan bahwa Labelisasi Halal (X1), Merek (X2) tidak berpengaruh secara parsial terhadap keputusan pembelian produk skincare, sedangkan Kualitas Produk (X3), dan Harga (X4) berpengaruh secara parsial terhadap keputusan pembelian produk skincare. Hal ini dinyatakan oleh Kualitas Produk (X3) nilai T Hitung 3,332>2,021 dan nilai signifikansi 0,002 atau <0,05, sedangkan Harga (X4) nilai T Hitung 2,565>2,021 dan nilai signifikansi 0,014 atau <0,05. Labelisasi Halal (X1), Merek (X2), Kualitas Produk (X3), dan Harga (X4) secara Simultan berpengaruh signifikan terhadap keputusan pembelian Produk Skincare. Hal ini berdasarkan nilai F Hitung 84,501> F Tabel 2.61 dan nilai signifikansi 0,000 atau <0,05Kata Kunci: Labelisasi Halal, Merek Skincare, Kualitas Produk, Harga Skincare, Skincare Halal ABSTRACTThe halal label contained in the product packaging will make it easier for consumers to identify a product besides that beauty products are currently rife with various brands, even produced not only for women but also for women. Affordable prices greatly affect the purchase decision of a product, not only price, but the quality of a product is also important so that business processes can improve. The formulation of the problem in this study is whether Halal Labeling, Brand, Product Quality, and Price Affect the Purchase Decision of Skincare Products partially and simultaneously. This study aims to analyze the Effect of Halal Labeling, Brand, Product Quality, and Price on Purchasing Decisions of Skincare Products partially and simultaneously. The type of research used is quantitative with sampling techniques, namely purposive sampling. The population in this study amounted to 83 people, consisting of regular classes A and B class of 2019 and regular A class of 2020 Banjarmasin, after being calculated using the Slovin formula to 45 respondents. The results show that Halal Labeling (X1), Brand (X2) does not have a partial effect on the purchase decision of skincare products, while Product Quality (X3), and Price (X4) have a partial effect on the purchase decision of skincare products. This is expressed by Product Quality (X3) T Count value 3.332>2.021 and significance value 0.002 or <0.05, while Price (X4) T value Calculate 2.565>2.021 and significance value 0.014 or <0.05. Halal Labeling (X1), Brand (X2), Product Quality (X3), and Price (X4) simultaneously have a significant effect on the purchase decision of Skincare Products. This is based on the value of F Calculate 84.501> F Table 2.61 and the significance value of 0.000 or <0.05.Keyword : Halal labeling, skincare brand, product quality, skincare prices
A Teacher Training on Digital Assessment Strategies for Meaningful Learning Outcomes at Buranakarn Suksa Witya School, Thailand Aziez, Feisal; Sadeli, Elly Hasan; Anjarani, Shelia; Hawanti, Santhy; Setianti, Dika; Rinjani, Rinjani
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 7, No 4 (2024): Oktober 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i4.3389

Abstract

Technological advancements have had a profound impact on the education sector around the globe including in Thailand and other developing countries.  as in many other developing countries, there are major challenges in adapting with the rapid development of technology. The school where the community service was held also faced similar issues. With an innovative approach through assessment training using technology, this community engagement activity is expected to be a positive step towards educational transformation, particularly in the southern part of Thailand. With the active involvement of teachers as well as full support from related parties, we can create a learning environment that is more dynamic, relevant, and globally competitive. A pre-test and a post-test were conducted at the beginning and the end of the training to measure teachers’ understanding in implementing digital assessment strategies. By equipping teachers with the knowledge and skills to implement digital assessment strategies, the training has had a measurable impact on professional development and instructional practices. In addition, the training provide access to further consultation or guidance, participants can feel supported and more confident in applying their learning in the classroom. The results of the pre- and post-training survey demonstrated a substantial improvement, averaging 51.3% increase across all survey items. This indicates the positive impact of the training in enhancing teachers' competencies in integrating technology into their assessment practices.  Moving forward, schools in rural Thailand can apply the lessons learned from this workshop to enhance their own educational outcomes. Keywords: teacher training; digital assessment strategies; southern Thailand Abstrak: Dalam era globalisasi yang semakin cepat, pendidikan adalah salah satu aspek yang paling terpengaruh oleh perkembangan teknologi. Di Thailand Selatan, seperti di banyak negara berkembang, ada tantangan besar dalam dalam beradaptasi dengan perkembangan teknologi yang pesat. Sekolah tempat dimana program pengabdian kepada masyarakat ini dilaksanakan juga menghadapi masalah serupa. Dengan pendekatan inovatif melalui pelatihan penilaian menggunakan teknologi, kegiatan keterlibatan masyarakat ini diharapkan menjadi langkah positif menuju transformasi pendidikan di wilayah Thailand Selatan ini. Dengan keterlibatan aktif dari para guru serta dukungan penuh dari pihak terkait, kita dapat menciptakan lingkungan pembelajaran yang lebih dinamis, relevan, dan kompetitif secara global. Pre-test dan post-test dilakukan di awal dan akhir pelatihan untuk mengukur pemahaman guru dalam menerapkan strategi penilaian digital. Selain itu, pelatihan menyediakan akses ke konsultasi atau bimbingan lebih lanjut, sehingga peserta merasa didukung dan lebih percaya diri dalam menerapkan pembelajaran mereka di kelas. Setelah pelatihan selesai, kedua pihak melakukan evaluasi menyeluruh untuk mengukur keberhasilan, mengidentifikasi area yang perlu perbaikan, dan memberikan dampak yang lebih positif dalam jangka panjang.Kata kunci: pelatihan guru; strategi penilaian digital; thailand selatan
WOMEN CEO, CEO TENURE, GREEN ACCOUNTING, DAN FAKTOR LAIN TERHADAP FIRM VALUE Sanjaya , Laura Agustine; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2727

Abstract

This study aims to analyze the influence of independent variables, namely women CEO, company size, leverage, sales growth, company age, green accounting, and CEO tenure, on firm value as the dependent variable in manufacturing companies. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study resulted in a sample of 85 companies with a total of 255 data points. The analysis was conducted using multiple regression with SPSS. The results show that leverage and CEO tenure positively influence firm value, while women CEO, company size, sales growth, company age, and green accounting have no significant effect on firm value.
PENGARUH KEBIJAKAN DIVIDEN DAN FAKTOR-FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Aleyda, Tanfidziah; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2768

Abstract

The purpose of this research was to determine empirical evidence regarding the effect of dividend policies and other factors on company value. In this research, company value were measured by price to book value (PBV). This research used a sample of 147 data from 49 companies listed in the Manufacturing sector on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample selection in this research used purposive sampling and data analysis method used multiple linear regression analysis methods. The result on this study indicate that investment decision (TAG), profitability (ROA), institutional ownership (INST), and financial distress (FD) have an effect on company value. In addition, other independent variables, such as dividend policy (DPR) and firm size (UK) have no effect on company value.
A Teacher Training on Digital Assessment Strategies for Meaningful Learning Outcomes at Buranakarn Suksa Witya School, Thailand Aziez, Feisal; Sadeli, Elly Hasan; Anjarani, Shelia; Hawanti, Santhy; Setianti, Dika; Rinjani, Rinjani
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 7 No. 4 (2024): Oktober 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i4.3389

Abstract

Technological advancements have had a profound impact on the education sector around the globe including in Thailand and other developing countries.  as in many other developing countries, there are major challenges in adapting with the rapid development of technology. The school where the community service was held also faced similar issues. With an innovative approach through assessment training using technology, this community engagement activity is expected to be a positive step towards educational transformation, particularly in the southern part of Thailand. With the active involvement of teachers as well as full support from related parties, we can create a learning environment that is more dynamic, relevant, and globally competitive. A pre-test and a post-test were conducted at the beginning and the end of the training to measure teachers’ understanding in implementing digital assessment strategies. By equipping teachers with the knowledge and skills to implement digital assessment strategies, the training has had a measurable impact on professional development and instructional practices. In addition, the training provide access to further consultation or guidance, participants can feel supported and more confident in applying their learning in the classroom. The results of the pre- and post-training survey demonstrated a substantial improvement, averaging 51.3% increase across all survey items. This indicates the positive impact of the training in enhancing teachers' competencies in integrating technology into their assessment practices.  Moving forward, schools in rural Thailand can apply the lessons learned from this workshop to enhance their own educational outcomes. Keywords: teacher training; digital assessment strategies; southern Thailand Abstrak: Dalam era globalisasi yang semakin cepat, pendidikan adalah salah satu aspek yang paling terpengaruh oleh perkembangan teknologi. Di Thailand Selatan, seperti di banyak negara berkembang, ada tantangan besar dalam dalam beradaptasi dengan perkembangan teknologi yang pesat. Sekolah tempat dimana program pengabdian kepada masyarakat ini dilaksanakan juga menghadapi masalah serupa. Dengan pendekatan inovatif melalui pelatihan penilaian menggunakan teknologi, kegiatan keterlibatan masyarakat ini diharapkan menjadi langkah positif menuju transformasi pendidikan di wilayah Thailand Selatan ini. Dengan keterlibatan aktif dari para guru serta dukungan penuh dari pihak terkait, kita dapat menciptakan lingkungan pembelajaran yang lebih dinamis, relevan, dan kompetitif secara global. Pre-test dan post-test dilakukan di awal dan akhir pelatihan untuk mengukur pemahaman guru dalam menerapkan strategi penilaian digital. Selain itu, pelatihan menyediakan akses ke konsultasi atau bimbingan lebih lanjut, sehingga peserta merasa didukung dan lebih percaya diri dalam menerapkan pembelajaran mereka di kelas. Setelah pelatihan selesai, kedua pihak melakukan evaluasi menyeluruh untuk mengukur keberhasilan, mengidentifikasi area yang perlu perbaikan, dan memberikan dampak yang lebih positif dalam jangka panjang.Kata kunci: pelatihan guru; strategi penilaian digital; thailand selatan