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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal ASET (Akuntansi Riset) JURNAL SERAMBI ILMU Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Educational Dynamics (IJEDS) Proceedings of International Conference on Multidiciplinary Research
agustina, yenni
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences Other

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Studi Eksperimen Tentang Pengaruh Kinerja Lingkungan dan Sosial Terhadap Penilaian Kredit Perbankan Sarumpaet, Susi; Dewi, Fajar Gustiawaty; Agustina, Yenni; Amelia, Yunia
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.24894

Abstract

Abstract. This study aims to examine the effect of environmental performance, social performance and the interaction of both on the credit risk and recommendation. An experiment was carried out using 42 participants taken from the students of Magister of Management and Magister of Accounting study programs who have taken the Financial Statement Analysis Course and represented bank loan officers. Subjects were divided into 4 groups according to the factorial research design between subjects 2x2. Test results using ANOVA indicate that the company's environmental performance has no effect on environmental risk assessments and credit recommendations by loan officers. Conversely, the better the company's social performance, the lower the risk assessed by the loan officers. Neither does it provide empirical evidence to support for the effect of the interaction of environmental and social performance on credit risk assessments. This study provides empirical evidence in the framework of decision usefulness of non-accounting information in a lending decision by showing how social performance has information content for loan officers. Keywords: creditworthiness; environmental performance; experiment; social performance  Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, kinerja sosial dan interaksi keduanya terhadap risiko dan kelayakan kredit bank. Sebuah eksperimen dilakukan dengan menggunakan partisipan 42 orang mahasiswa magister manajemen dan magister akuntansi ilmu akuntansi yang telah mengambil Mata Kuliah Analisis Laporan Keuangan yang berperan mewakili loan officers. Subyek dibagi menjadi 4 kelompok sesuai dengan desain penelitian faktorial antarsubjek 2x2. Hasil pengujian dengan menggunakan ANOVA menunjukkan bahwa kinerja lingkungan perusahaan tidak berpengaruh terhadap penilaian risiko lingkungan dan rekomendasi kredit oleh loan officers. Sebaliknya, semakin baik kinerja sosial perusahaan, resiko dinilai oleh loan officer semakin rendah dan kredit semakin layak untuk direkomendasikan. Selanjutnya, penelitian ini juga tidak memberikan bukti dukungan empiris atas interaksi kinerja lingkungan dan sosial terhadap penilaian risiko kredit. Penelitian ini menyediakan bukti empiris dalam kerangka kebergunaan informasi non-akuntansi dalam pengambilan keputusan kredit dengan hasil penelitian yang menunjukkan bahwa kinerja sosial memiliki kandungan informasi (information content) bagi loan officers. Kata kunci: eksperiment; kelayakan kredit; kinerja lingkungan; kinerja sosial
The Implementation of Story-Telling Learning Models to Improve Students’ Public Speaking Skill in Social Studies Lessons at SMPN 1 Peusangan Agustina, Yenni; Zahara, Zahara; Chairani, Mira; Suriyanto, Suriyato
International Conference on Multidisciplinary Research Vol 3, No 1 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.654 KB) | DOI: 10.32672/pic-mr.v3i1.2626

Abstract

The method used in this research is Classroom Action Research. Difficulties experienced by some students in learning social studies can be listed as difficulties in understanding lessons, inadequateconcentration in studying, insufficient encouragement, lack of sense of need in learning, difficulties inremembering subject materials, insufficient student’s attention in learning activities, absence of the useof storytelling model learning to improve public speaking, and the low learning outcomes in socialstudies subjects. The storytelling learning model is believed to be able to improve student’s publicspeaking ability. The subjects in this study were students of class IX in the 2019/2020 school year atSMPN 1 Peusangan. Based on the results, it can be seen that there is an increase in the students' publicspeaking ability after the implementation of the story-telling learning model. The results show that theaverage value of individual mastery increased from cycle I to cycle II. In the first cycle, the averageindividual mastery value is 73% (16 students), while 27% (6 students) did not reach mastery levelrequirement. In the second cycle, there was an increase in individual mastery; all of 22 students reachedthe mastery level requirement. Based on the increase in individual and classical mastery values, theapplication of the story-telling learning model contributes to improve student’s public speaking ability.Since the mastery values are 90%, the study was only carried out until the second cycle. Based on theresults, it can be concluded that there were positive changes which were marked by the presence ofmany students who were happy and interested in following the story-telling strategy. The percentage ofstudents' positive responses to public speaking was 95,46 %. Meanwhile, the average negative responseof students was 4.54%. This shows that the story-telling learning model is in demand by students.Keywords: Public Speaking, Storytelling Learning Model
The Relationship Between Transformational Leadership Headmaster With Teacher Performance Anwar, Anwar; Agustina, Yenni; Yani, Ahmad; Abubakar, Abubakar; Darmawati, Darmawati; Syarifuddin, Teuku
JURNAL SERAMBI ILMU Vol 23, No 1 (2022): Jurnal Serambi Ilmu
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/si.v23i1.4154

Abstract

This study aims to determine teacher performance, to determine the relationship between Principal Transformational Leadership and Teacher Performance, to determine the level of relationship between Principal Transformational Leadership and Teacher Performance at SMP Negeri 13 Banda Aceh. The method used in this research is descriptive quantitative. The population in this study were all teachers at SMP Negeri 13 Banda Aceh with a total of 28 teachers, while the sample used as respondents in this study were all teachers at SMP Negeri 13 Banda Aceh, amounting to 28 people. Data collection techniques are observation, documentation and questionnaires/questionnaires. While the Questionnaire/Questionnaire is in the form of a Likert scale. To analyze the data used product moment correlation formula. The results of this study indicate that: (1) teacher performance at SMP Negeri 13 Banda Aceh is very good, (2) There is a significant relationship between the principal's transformational leadership and teacher performance, this is in accordance with the results of the t test, which shows that tcount ttable (-6.467 -2.051), (3) The level of relationship between the principal's transformational leadership and teacher performance is quite strong.
Analisis pengaruh corporate social responsibility dan corporate governance terhadap agresivitas pajak Nur Hajijah, Evi; Septiyanti, Ratna; Agustina, Yenni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.168 KB) | DOI: 10.32670/fairvalue.v5i1.1773

Abstract

This study aims to examine the effect of corporate social responsibility and corporate governance on tax aggressiveness. The dependent variable used in this study is tax aggressiveness. The independent variables in this study are corporate social responsibility, independent commissioners, institutional ownership, board of directors, and audit committee. The population in this study are manufacturing companies listed in Indonesian Stock Exchange in the year 2015-2020. The sampling method used in this research is purposive sampling method. Technical analysis of data using multiple linear regression analysis using SPSS 24 program. The results show that all independent variables have a positive effect in tax aggressiveness, meaning that the more disclosure of corporate social responsibility, the number of independent commissioners, institutional ownership, board of directors, and audit committee have no effect on tax aggressiveness.
The Influence of Work Motivation and Discipline on the Performance of Social Studies Teachers in JHS in Bireuen Regency Zahara, Zahara; Chairani, Mira; Akbar, Aidil; Syamra, Yesmira; Agustina, Yenni
International Journal of Educational Dynamics Vol. 7 No. 1 (2024): International Journal of Educational Dynamics (IJEDs)
Publisher : Postgraduate School, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijeds.v7i1.531

Abstract

This study was motivated by findings on the implementation of the "Merdeka Curriculum" by Social Studies (teachers in Junior High School (JHS) in Bireuen Regency, where performance in teaching and learning responsibilities did not meet expectations. This was evident from the lack of analysis of learning evaluation results and the failure to implement 21st-century framework-based learning, which emphasizes student-centered teaching, critical thinking, and innovation. The research aims to 1) analyze the effect of work motivation on the work discipline of Social Studies teachers in JHS in Bireuen Regency; and 2) examine the combined effects of work motivation and discipline on their performance. The study involved 52 Social Studies teachers in Bireuen Regency, selected using Slovin's formula. Path analysis using SPSS was applied as the analytical technique, and the research employed a causal descriptive approach to investigate direct and indirect relationships between variables. Data were collected through questionnaires distributed to respondents. The findings revealed that 1) work motivation significantly influences the work discipline of Social Studies teachers, indicating that improving teacher motivation enhances their discipline; and 2) work motivation and discipline significantly affect teacher performance, suggesting that enhancing both factors can improve the performance of Social Studies teachers in JHS in Bireuen Regency.
PEMBERDAYAAN WANITA TANI MELALUI PENENTUAN HARGA POKOK PRODUKSI, PENGEMASAN DAN PEMASARAN GULA AREN DI KECAMATAN BATU BRAK LAMPUNG BARAT agustina, yenni
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.158

Abstract

Kecamatan Batu Brak merupakan salah satu kecamatan penghasil gula aren di lampung barat. Produksi gula aren yang terus meningkat membuktikan bahwa gula aren lampung barat semakin diminati oleh khalayak ramai. Namun sayangnya sistem perhitungan harga pokok produksi yang masih tradisional, serta sistem pengemasan yang masih tradisional dan sistem pemasaran yang masih sederhana menjadikan gula ini belum menjangkau pemasaran hingga ke mancanegara. Padahal kabupaten Lampung Barat memiliki potensi yang sangat bagus untuk menjadi produsen gula aren yang besar. Berdasarkan hal tersebut maka, tim berinisiatif untuk membantu wanita tani sebagai salah satu mesin penggerak untuk menghasilkan gula aren melalui sosialisasi, pelatihan, pendampingan, dan monev penentuan harga pokok produksi dalam hal penentuan harga jual sehingga memiliki harga jual yang mampu bersaing, sistem pengemasan yang menarik dan sistem pemasaran yang efektif. Metode yang digunakan yaitu dengan metode pendampingan serta pelatihan. Program kegiatan ini pun mendapatkan resepon yang positif dari peserta. Kata Kunci:Harga Pokok Perhitungan, Pemasaran,dan pengemasan, gula aren.
PEMBEKALAN KETERAMPILAN KERAJINAN TANGAN DAN MANAJEMEN USAHA KREATIF PADA IBU-IBU RUMAH TANGGA Agustina, yenni
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 6 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v6i1.309

Abstract

Ibu-ibu rumah tangga memiliki peranan yang penting dalam membantu perekonomian keluarga. Pemberdayaan masyarakat khususnya kaum wanita dalam kegatan ekonomi kreatif dapat memberikan dampak yang sangat besar dalam mengurangi angka tingkat kemiskinan sebagai salah satu dampak dari pandemi covid 19. Fenomena ini terjadi di hampir di setiap Negara tak terkecuali Bandar Lampung khususnya kecamatan Kedamaian. Kecamatan Kedamaian merupakan kecamatan yang berlokasi sangat strategis karena berdekatan dengan pusat pemerintahan kota Bandar Lampung. Permasalahan ekonomi yang melanda tentu saja memerlukan solusi yang tepat salah satunya yaitu dengan pemberdayaan kaum perempuan melalui kegiatan ekonomi kreatif. Kurangnya keterampilan akan pembuatan produk yang bernilai jual tentu saja menjadi kendala tersendri bagi kaum wanita untuk dapat berdikari dalam kegiatan ekonomi kreatif, selain itu juga kendala masih lemahnya wawasan manajemen usaha seperti cara memperoleh modal akibat masih minimnya modal atau ketidak tersediaan modal, pemasaran barang, hingga pembukuan laporan keuangan. Oleh karena itu, pemberdayaan wanita sangat diperlukan dalam masyarakat untuk mengurangi angka tingkat kemiskinan melalui kegiatan PkM, sehingga diharapkan kegiatan ini dapat menjadi awalan akan berkembangnya ekonomi kreatif di wilayah tersebut. Kegiatan PkM dilakukan di RT 015 kelurahan Tanjung Raya dengan ibu-ibu pkk yang berjumlah sebanyak 10 orang sebagai peserta dalam kegiatan pengabdian ini. Kegiatan ini menggunakan bahan sisa seperti botol kaca menjadi produk yang bernilai guna dengan mengolah menjadi decoupage. Kata Kunci: Pemberdayaan Perempuan, Ekonomi Kreatif, Manajemen Usaha, Decoupage
Co-Authors Abubakar Abubakar ahmad yani Aidil Akbar Amelia, Yunia Anwar Anwar Chairani, Mira Darmawati Darmawati Dewi, Fajar Gustiawaty Fredinan Yulianda Karina, Rani Nur Hajijah, Evi Ratna Septiyanti Suriyanto, Suriyato Susi Sarumpaet Syarifuddin, Teuku Yesmira Syamra, Yesmira Zahara Zahara