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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Pendas : Jurnah Ilmiah Pendidikan Dasar OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Rangkiang: Jurnal Pengabdian Pada Masyarakat Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Journal of English Language and Education Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Horizon Pendidikan Economica: Journal of Economic and Economic Education RANGKIANG: Jurnal Pengabdian Pada Masyarakat Journal Economic Education, Business and Accounting Lentera Review of Management, Accounting, and Business Studies Education Curiosity Jurnal Ekonomi dan Bisnis Annusfy Edueksos: Journal Pendidikan Sosial dan Ekonomi
pratama, Indra Mulia
Universitas PGRI Sumatera Barat, Accounting Education Study Program
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PENGARUH POTENSI DIRI, PERENCANAAN KARIR, PRESTASI BELAJAR, DAN DUKUNGAN ORANG TUA TERHADAP MINAT MELANJUTKAN PENDIDIKAN KE PERGURUAN TINGGI DI SMAN 2 GUNUNG TALANG Inggritia Sarnila Putri; Indra Mulia Pratama; Wati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Public
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42089

Abstract

This study aims to analyze the effect of self-potential, career planning, learning achievement, and parental support on students' interest in continuing their education to higher education at SMAN 2 Gunung Talang. This research uses a quantitative approach with associative descriptive methods. The population consists of 155 students of grade XI, and the sample of 111 students was obtained using the Slovin formula with random sampling technique. The data analysis technique used multiple linear regression with Eviews12 software. The results showed that self-potential, career planning, learning achievement, and parental support partially had a significant effect on students’ interest, except learning achievement which had a weaker influence. Simultaneously, all variables significantly affected students’ interest in continuing to higher education. This research highlights the importance of strengthening students’ self-potential, career planning, and parental involvement to increase their interest in pursuing higher education.
PENGARUH MEDIA PEMBELAJARAN, EKSTRAKURIKULER, FASILITAS BELAJAR, PERHATIAN ORANG TUA TERHADAP MINAT BELAJAR PELAJARAN EKONOMI Indah Permata Bunda; Erita Sofyan; Indra Mulia Pratama
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42510

Abstract

This research was conducted with the aim of analyzing the extent of the influence of learning media, extracurricular activities, learning facilities, and parental attention on class The research used a quantitative approach with a population of all class X Phase E students totaling 93 people, and the sampling technique was carried out using total sampling. The data analysis process was carried out with the help of multiple linear regression using Eviews 12 software. The research results showed several important findings, namely: (1) learning media had a significant influence on students' interest in learning; (2) extracurricular activities make a significant contribution to increasing interest in learning; (3) adequate learning facilities have been proven to have a significant effect on interest in learning; (4) parental attention also has a significant influence on interest in learning; and (5) simultaneously, these four variables have a very significant effect on students' learning interest. Thus, increasing interest in learning can be realized through optimizing learning media, developing extracurricular activities, providing supportive learning facilities, and continued attention from parents.
The influence of IOS, DER, and ROA on the value of transportation and logistics companies listed on the IDX in 2017-2021 Dewi, Nurfika; Putra, Defriko Gusma; Pratama, Indra Mulia
Review of Management, Accounting, and Business Studies Vol. 3 No. 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i1.4522

Abstract

This research is motivated by the low average PBV of sector companies’ transportation and logistics compared to other sectors over the last 5 years. The aim of this research is to determine the influence of Investment Opportunity Set, Modal Structure, and Profitability on Sector Company Value Transportation and Logistics Listed on the Indonesian Stock Exchange 2017-2021 partially and simultaneously. The results of this research show that the investment Opportunity Set proved to have a significant negative effect on company value in the sector of transportation and logistics which is listed on the Indonesian stock exchange in 2017-2021. Based on the results of data analysis value statistics amounting to -2.811539 with a probability value of 0.0147 < 0.05. The capital structure is proven not to influence stomach values in the sector of transportation and logistics which is listed on the Indonesian stock exchange in 2017-2021. Based on the results of data analysis value statistics amounting to -0.337478 with a probability value of 0.7411 > 0.05. Proven profitability significant negative effect on company value in the sector of transportation and logistics which is listed on the Indonesian stock exchange in 2017-2021. Based on the results of data analysis obtained tstatistics of -2.326885 with a probability value of large 0.0368 < 0.05.
Interaction Of Family and Peers on Entrepreneurship Intentions Fernando Saragih; Indra Mulia Pratama; Christina Natalina Saragi; Lastri Wahyuni Manurung; Krisna Wati Mayang
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 12 No. 01 (2023)
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v12i01.12594

Abstract

ABSTRACTEntrepreneurial intention is one of the right solutions to spur economic growth. Where this intention is strongly influenced by various factors, one of which is the environment. Based on this explanation, the researcher wants to focus on knowing how environmental variables (family and peers) influence the entrepreneurial intention variable (through the theory of planned behavior). Its process, this research is based on quantitative research (with the expo facto method) which focuses on questionnaires as the research instrument (using 111 respondents with accidental sampling). In addition, this research has also been said to be feasible and can be continued because it has fulfilled all the requirements starting from the instrument test and classical assumptions. Based on the analysis process (multiple linear regression analysis with SPSS 23), the results obtained explain that there is a positive and significant influence between the family environment and peers on entrepreneurial intentions (0.573 and 0.489).Keywords: Entrepreneurial intention, family, peer.
PELATIHAN AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN USAHA RAKYAT NAGARI TIUMANG, KECAMATAN TIUMANG, KABUPATEN DHARMASRAYA Gustia Harini; Yesmira Syamra; Indra Mulia Pratama
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 1 No. 2 (2021): Ekasakti Jurnal Penelitian dan Pengabdian
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v1i2.318

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini berkaitan dengan penggunaan laporan keuangan untuk pelaku usaha masyarakat yaitu pelaku Usaha Mikro Kecil Menengah (UMKM). Peserta pelatian pada pengabdian ini berjumlah 20 orang dari setiap pelaku Usaha Mikro Kecil Menengah (UMKM). Pengabdian ini dilakukan di Kecamatan Tiumang, Kabupaten Dharmasraya. Pengabdian ini bertujuan yaitu memecahkan masalah tentang rendahnya pemahaman anggota UMKM usaha rakyat Nagari Tiumang diKecamatan Tiumang, Kabupaten Dharmasraya. Kegiatan ini dilakukan dengan menggunakan metode ceramah, tanya jawab dan diskusi. Hasil yang diperoleh dari pengabdian masyarakat ini yaitu: (1) Pelaku UMKM Nagari Tiumang Kecamatan Tiumang, Kabupaten Dharmasraya memperoleh pengetahuan dalam penyusunan dan penyajian laporan keuangan usahanya sesuai dengan prinsip dan standar akuntansi yang berlaku umum. (2) Kegiatan pelatihan ini sangat bermanfaat bagi pelaku UMKM Nagari Tiumang Kecamatan Tiumang Kabupaten Dharmasraya dalam meningkatkan kinerja keuangannya sehingga laporan keuangan yang mereka buat sesuai dengan prinsip dan standar akuntansi yang berlaku umum sehingga dapat memberikan informasi bagi pihak pengguna laporan tersebut. Kata kunci: Laporan Keuangan Akuntansi
Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

Abstract

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
Co-Authors Alfattory Rheza Syahrul, Alfattory Rheza ANANTA, ASTI Benia, Gelsa Juni Bunga Suci Maharani Christina Natalina Saragi Defriko Gusma Putra Dewi, Nurfika Dina Amaluis Erita Erita Erita Sofyan Fernando Saragih gusfianti, mela Gusti Harini Gustia Harini Gustia Harinia Gya Monica Harini, Gustia Hasanah, Annisa Nur Indah Permata Bunda Inggritia Sarnila Putri Isla Citra Okvoti jimi ronald, jimi Krisna Wati Mayang Lastri Wahyuni Manurung Maharani , Bunga Suci Mona Amelia mona amelia, mona Nelta, Sefra Nilmadesri Rosya Nisa Sahfitri Nisha Selvia Nora Susanti Okvoti, Isla Citra Putri, Tiara Dian Rusti Juliandini, Wiga Saputra, Syailendra Eka Sefra Nelta Selvia, Nisha Sherly Ganda Putri Sopiansah, Veri Aryanto Stevani, Stevani Vivina Eprillison Wati Wati Wati Wati Wati Yesmira Syamra, Yesmira Yodi Pratama Yosi Eka Putri yuliandra, avil