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All Journal Jurnal Ilmu Lingkungan Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi YUME : Journal of Management Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Barelang Widya Akuntansi dan Keuangan Jurnal Perseda : Jurnal Pendidikan Guru Sekolah Dasar Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Paulus Journal of Accounting (PJA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI SITTAH: Journal of Primary Education Contemporary Journal on Business and Accounting Transforma: Jurnal Manajemen JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Inovasi Akuntansi Journal of Community Empowerment Jurnal Ekualisasi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Mardiana, Ana
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTASI PROGRAM PEMBELAJARAN INDIVIDUAL SISWA TUNAGRAHITA KELAS INKLUSI Mardiana, Ana; Muzakki, Imron; Sunaiyah, Salma; Ifriqia, Fartika
SITTAH: Journal of Primary Education Vol. 1 No. 2 (2020): SITTAH: Journal of Primary Education
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M) IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/sittah.v1i2.2491

Abstract

Penelitian ini berlokasi di SDN Betet 1 Kota Kediri tepatnya berada di Jln. Lapangan 07 Kel. Betet Kec. Pesantren. Peneliti menentukan SDN Betet 1 Kota Kediri sebagai tempat penelitian ini, karena SDN Betet 1 merupakan salah satu sekolah yang memiliki siswa ABK dengan jumlah murid paling banyak se-Jawa Timur dan sekolah ini baru saja mendapatkan kunjungan dari Komisi-2 DPR RI sehingga menarik untuk diteliti program pembelajaran individual yang diterapkan di sekolah tersebut. Dalam penelitian ini, peneliti mencoba mengungkap tentang penerapan Program Pembelajaran Individual (PPI) untuk siswa Tunagrahita kelas inklusi SDN Betet 1 Kota Kediri, sehingga peneliti menggunakan pendekatan kualitatif. Sedangkan jenis yang digunakan adalah studi kasus. Implementasi program pembelajaran individual siswa tunagrahita di SDN Betet 1 Kota Kediri memiliki 3 tahapan yaitu tahap perencanaan, tahap pelaksanaan, dan tahap evaluasi.
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value Gunawan, Emylia Kusuma; Ng, Suwandi; Mardiana, Ana
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.527

Abstract

The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis. The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.
The Influence Of Motivation And Supervision On Employee Performance At PT. Amartha Boga Lestari South Tangerang Mardiana, Ana; Rahayu, Rian Sri
Transforma Jurnal Manajemen Vol. 3 No. 1 (2025): Transforma: Jurnal Manajemen
Publisher : Pascasarjana Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/tjm.v3i1.171

Abstract

This study analyzes the influence of motivation and supervision on employee performance at PT Amartha Boga Lestari, both partially and simultaneously. Using a descriptive quantitative method with a saturated sample of 65 employees, data was collected through a Likert-scale questionnaire and analyzed using SPSS 25.0. The analytical techniques included validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that motivation (t-count 7.624 > t-table 1.998) and supervision (t-count 9.512 > t-table 1.998) have a positive and significant impact on employee performance, both partially and simultaneously (F-count 51.163 > F-table 3.150).
SOSIALISASI KEBIJAKAN TENTANG PENCEGAHAN DAN PENANGANAN KEKERASAN DI LINGKUNGAN SEKOLAH Sanisah, Siti; Rejeki, Sri; Fauzan, Fauzan; Sirajuddin, Sirajuddin; Rochayati, Nurin; Bilal, Arpan Islami; Azali, Lia; Edi, Edi; Mardiana, Ana; Sar'i, Muhammad
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.32014

Abstract

ABSTRAK                                                                            Kasus kekerasan di sekolah terindikasi meningkat dari waktu ke waktu, dibutuhkan upaya ekstra untuk mencegah dan menangani kasus dimaksud agar tidak terus berkembang. Pengabdian kepada masyarakat ini bertujuan untuk melakukan sosialisasi kebijakan tentang pencegahan dan penanganan kekerasan di lingkungan sekolah. Pengabdian dilakukan dalam bentuk sosialisasi dengan mitra strategis pengabdian adalah SMP Negeri 5 Jonggat dengan melibatkan 50 orang sebagai peserta sosialisasi. Kegiatan pengabdian terdiri dari empat tahap, yaitu perencanaan, penyusunan materi sosialisasi, pelaksanaan sosialisasi, serta evaluasi dan tindak lanjut. Hasil kegiatan menunjukkan peningkatan rerata pemahaman peserta dari 45 (pre-test) menjadi 85 (post test), kepuasan  88, relevansi materi sosialisasi 90, tanggapan dan pengalaman peserta mencapai 85 serta terbentuknya komitmen bersama dalam mencegah dan menangani kekerasan di sekolah. Kegiatan diharapkan menjadi langkah awal dalam menciptakan sistem perlindungan berkelanjutan di sekolah. Disarankan agar pihak sekolah melakukan kegiatan serupa secara berkala sebagai ruang edukasi untuk meminimalisir kasus kekerasan di sekolah sehingga tercipta ruang yang aman dan nyaman untuk seluruh penghuni sekolah. Kata kunci: Sosialisasi Kebijakan; Pencegahan dan Penanganan Kekerasan; Lingkungan Sekolah; TPPK. ABSTRACTCases of violence in schools are indicated to increase from time to time, and extra efforts are needed to prevent and handle these cases so that they do not continue to grow. This community service aims to socialize policies on preventing and handling violence in the school environment. The service was carried out in the form of socialization with the strategic partner of the service SMP Negeri 5 Jonggat involving 50 people as socialization participants. The service activity consists of four stages, namely planning, preparation of socialization materials, implementation of socialization, and evaluation and follow-up. The results of the activity showed an increase in the average understanding of participants from 45 (pre-test) to 85 (post-test), satisfaction from 88, relevance of socialization material to 90, responses and experiences of participants reached 85, and the formation of a joint commitment in preventing and dealing with violence in schools. The activity is expected to be the first step in creating a sustainable protection system in schools. It is recommended that schools conduct similar activities periodically as an educational space to minimize cases of violence in schools so as to create a safe and comfortable space for all school occupants. Keywords: Policy Socialization; Violence Prevention and Handling; School Environment; TPPK
The Effect of Leadership Style on Managerial Performance Through Work Engagement and Innovative Work Behavior as Mediating Variables Putra, Agung; Ng, Suwandi; Mardiana, Ana
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.74

Abstract

Purpose – This study aims to analyze the influence of leadership style on managerial performance, both directly and indirectly through work involvement and innovative work behavior that act as mediators. Design/methodology/approach – The theoretical model of the study was built on the basis of goal setting theory, namely that performance is a positive function of the goal achievement process. When performance can be controlled, specific goals will reduce performance variation by reducing ambiguity of achieved performance. Findings – The results reveal that leadership style has a significant effect on work involvement and innovative behavior. Likewise, work involvement and innovative behavior have a significant effect on managerial performance, but inversely proportional to the influence of leadership style does not affect managerial performance. Originality – The data were collected from all Account Representatives in all Pratama Tax Service Offices in South Sulawesi. The respondents were selected using the purposive sampling. Keywords: leadership style, managerial performance, work involvement, innovative work behavior, account representative, goal setting theory Paper Type Research Result
Pengaruh Intellectual Capital dan Struktur Modal terhadap Nilai Perusahaan Holly, Anthony; Jao, Robert; Mardiana, Ana; Kusuma, Wilson
Jurnal Ekualisasi Vol. 6 No. 2 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/becbny67

Abstract

The objective of this research is to analyze the influence of intellectual capital and capital structure on firm value. This study utilizes Signalling Theory and Trade-off Theory to explain the interrelationships between the variables. The population for this study comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The sampling method used is purposive sampling, resulting in a sample of 28 companies with a total of 112 observations. Multiple regression analysis is employed to analyze the data, and hypothesis testing is conducted using the partial test (t-test). The results of this study indicate that intellectual capital and capital structure have a positive and significant effect on firm value. The findings also reveal that the enhancement of each factor significantly increases the firm value of manufacturing companies in Indonesia during the 2019-2022 period.
Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Dan Sikap Keuangan Sebagai Variabel Mediasi Mardiana, Ana; Limbok, Jeni Tiktania Laurensa; Kampo, Kunradus
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/ebima.v2i2.129

Abstract

This study is an explanatory research that builds causal relationships. The purpose of this study is to investigate the effect of financial knowledge on financial behavior with self-efficacy and financial attitudes as mediating variables. The theories used are theory of planned behavior and social cognitive theory. This study uses purposive sampling method in sample selection. The sample used was students majoring in accounting class 2019-2020 Atma Jaya University Makassar. The data collection method used was through a questionnaire. The analysis technique used is path analysis and sobel testing. The results of this study indicate that financial knowledge has a positive and significant effect on financial behavior. Financial knowledge has a positive and significant effect on self-efficacy. Financial knowledge has a positive and significant effect on financial attitudes. Financial attitudes have a positive and significant effect on financial behavior. Self-efficacy has a positive and insignificant effect on financial behavior. Self-efficacy has a positive and insignificant effect in mediating the effect of financial knowledge on financial behavior. Financial attitudes have a positive and significant effect in mediating the effect of financial knowledge on financial behavior.
Pengaruh Karakteristik Chief Executive Officer (CEO) terhadap Kinerja Perusahaan Jao, Robert; Holly, Anthony; Mardiana, Ana; Oktavianus, Mario
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/36e7vq73

Abstract

This study aims to analyze the influence of Chief Executive Officer (CEO) characteristics on firm performance. This study uses an upper-echelon theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 290 samples were generated using the purposive sampling method in this study. This study found that CEO gender, narcissism, education, and tenure had a positive and significant effect on firm performance. However, CEO power had a negative and insignificant effect on firm performance.
Identification of Morphological and Growth Characteristics of Eisenia foetida in Mushroom Media Waste Mardiana, Ana; Mirawati, Baiq; Hunaepi, Hunaepi; Ratnasari, Desi; Wardhani, Hilda Aqua Kusuma; Arifin, Ahmad Aris
Jurnal Ilmu Lingkungan Vol 23, No 4 (2025): July 2025
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.23.4.969-979

Abstract

This study aims to determine the morphological and growth characteristics of Eisenia foetida in response to mushroom waste media. Two types of mushroom waste media were used: straw mushroom media waste and oyster mushroom baglog waste. The research design was experimental, using quantitative methods and descriptive statistical analysis. The study observed parameters such as body length, body weight, skin color, population, and biomass of Eisenia foetida. The results showed significant differences in the growth and morphological characteristics of Eisenia foetida among the various media treatments. The oyster mushroom waste media with higher composition (80%) yielded better growth in terms of body weight and biomass compared to the straw mushroom waste media. Specifically, the treatment with 80% oyster mushroom waste and 20% straw mushroom waste (P3) showed the highest average body weight (17.13 g).  In conclusion, mushroom media waste, especially oyster mushroom baglog waste, supports the optimal morphological development and growth of Eisenia foetida. These findings suggest that oyster mushroom waste can be effectively utilized as a medium for cultivating Eisenia foetida, providing an environmentally friendly solution to organic waste management. Recommendations for future research include exploring other types of organic waste as potential media for Eisenia foetida cultivation and conducting long-term studies to evaluate the sustainability of such media.
PENGARUH AKTIVA LANCAR TERHADAP KINERJA KEUANGAN PERUSAHAAN. PADA PT INDOFOOD, PT SIANTAR DAN PT CAMPINA TBK DI BURSA EFEK INDONESIA Mas’amah, Mas’amah; Mardiana, Ana; Dina, Nur
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 3 No 1 (2024): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
Publisher : Universitas Pawyatan Daha

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Aktiva Lancar yang terdiri dari: Kas, Piutang dan Persediaan terhadap Kinerja Keuangan yang diukur dengan ROA. PT. Indofood CBP Sukses Makmur Tbk, PT. Siantar Top Tbk, PT. Campina Ice Cream Industri Tbk.di Bursa Efek Indonesia (BEI). Variable yang digunakan dalam penelitian ini adalah terdiri dari varibel bebas ( independent ) yang terdiri dari Kas, Pitang dan Persediaan sedangkan variable terikat/dependent adalah Kinerja Keuangan yang diukur dengan ROA dengan satuan persen, populasi dalam penelitian ini adalah laporan keuangan Triwulanan tahun 2019 s/d 2021 pada PT Indofood, PT Siantar dan PT Campina yang terdaftar di Bursa Efek Indonesia. Pengumpulan data menggunakan Teknik dokumentasi, metode yang digunakan dalam penelitian ini adalah Metode Regresi Linier Berganda dengan probabilitas 0,05. Dari hasil regresi menunjukkan bahwa: Secara parsial variabel Kas tidak berpengaruh terhadap kinerja keuangan yang diukur dengan ROA dengan tingkat signifikansi 0,273, variabel Piutang mempunyai pengaruh signifikan terhadap Kinerja Keuangan yang diukur dengan ROA dengan tingkat signifikansi (sig) sebesar 0,026 atau 0,03. Lebih kecil dari 0, 05.dan variabel Persediaan tidak berpengaruh signifikan terhadap Kinerja keuangan yang diukur dengan ROA. Hal ini dibuktikan dngan tingkat signifikansi (Sig) sebesar 0,687 jauh lebih besar dari 0, 05. Sedangkan secara simultan atau secara Bersama-sama variabel bebas Aktiva Lancar yang terdiri dari Kas, Piutang dan Persediaan mempunyai pengaruh signifikan terhadap Kinerja Keuangan yang diukur dengan ROA dibuktikan dengan tingkat signifikansi (Sig) sebesar 0,028 atau 0, 03 Sehinnga dari ketiga variabel bebas (Aktiva Lancar) yang tediri dari Kas, Piutang dan Persediaan yang mempunyai pengaruh dominan terhadap KInerja Keuangan yang diukur dengan ROA adalah variabel Piutang.
Co-Authors Agung Putra Anthony Holly Arifin, Ahmad Aris Atmakusuma, Cheryl Natasya Azali, Lia Bilal, Arpan Islami Bunga, Yulisna Daromes, Fransiskus. E. Dayoh, Geraldy Frederick Dera, Jingga Azaria Yasi Desi Ratnasari dina, nur edi edi Fauzan . Fransiskus Eduardus Daromes Gunawan, Emylia Kusuma H.M Lubis, Patricia Hogianto, Marselinus Adry Holly, Anthony Hunaepi, Hunaepi Ida Ida Suryani, Ida Ifriqia, Fartika Kampo, Kunradus Kresensia, Vince Kusuma, Wilson Limbok, Jeni Tiktania Laurensa Limbunan, Excel Lukman LUKMAN, LUKMAN Mario Oktavianus, Mario Mas’amah, Mas’amah Mirawati, Baiq Muzakki, Imron Nontji, Meifilia Nurin Rochayati Ottong, Ervina Patandianan, Tripentita Loto Patricia Rahayu, Rian Sri Robert Jao Salma Sunaiyah, Salma Sambur, Sindi Claudia Sar'i, Muhammad Sirajuddin Sirajuddin Siti Sanisah Sri Rejeki Suwandi Ng Tambo , Margaretha Tandiamal, Fritzline Geralda Tangke, Paulus Tjiang Y. Suryady, Ardi Tuwo, Lukman Wardhani, Hilda Aqua Kusuma Yunus Abidin