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All Journal J-MAS (Jurnal Manajemen dan Sains) IJOLTL (Indonesian Journal of Language Teaching and Linguistics) Al-Mujahidah : Jurnal Pendidikan Guru Madrasah Ibtidaiyah Economic Reviews Journal Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Fitri Yeni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Ukuran Perusahaan dan Umur Perusahaan terhadap Manajemen Laba dengan CSR sebagai Variabel Intervening Fitri Yeni; Putri Intan Permata Sari; Nelvia Nelvia
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.575

Abstract

This study aims to determine how much influence firm size and firm age have on earnings management by disclosing corporate social responsibility as an intervening variable. The method of data collection is by observing the financial statements of manufacturing companies published on the Indonesia Stock Exchange in the 2015-2019 period. The analysis method used is path analysis and sample collection techniques is purposive sampling, with a sample 0f 33 companies. The data used in this study are the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of this study found that firm size has no effect on corporate social responsibility as an intervening variable. There is no influence between firm age on corporate social responsibility as an intervening variable. Firm size affects earnings management. There is no influence between firm age on earnings management. There is an influence between corporate social responsibility on earnings management. Corporate social responsibility cannot mediate firm size on earnings management. Corporate social responsibility can mediate the firm age on earnings management.
Metaphor and Metonymy in Poems of Anne Sexton Diyah Feronika; Unpris Yastanti; Fitri Yeni
IJOLTL (Indonesian Journal of Language Teaching and Linguistics) Vol. 8 No. 3 (2023): September
Publisher : Center of Language and Cultural Studies [CLCS]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30957/ijoltl.v8i3.755

Abstract

This research investigates the significance of metaphors and metonymies in shaping cognitive comprehension of abstract concepts by analysing Anne Sexton’s poem “45 Mercy Street”. The research method employed for this research is descriptive qualitative with Lakoff and Johnson’s (2003) conceptual metaphor framework to identify three types of conceptual metaphor and the metonymy concept structure. The data is taken from the collection of the poems within the third part entitled ‘The Divorce Paper’ consist of seventeen poems. The result of this study indicates that: (1) a total of twenty-four metaphorical expressions were detected, with varying distributions among the three types of conceptual metaphor, namely two of orientational metaphor, nine ontological metaphors, and thirteen structural metaphors. (2) seventeen metonymical expressions are found distributed in seven metonymy concept structure which are five ‘containers for content’, one ‘material for object’, one ‘controlled for the controller’, five ‘parts for whole’, two ‘places for events’, one ‘place for inhabitants’, and two ‘producers for product’
KONSEP PEMBINAAN DAN PENGEMBANGAN PROFESIONAL PENDIDIK DAN TENAGA KEPENDIDIKAN Fitri Yeni; Afriza
Al-mujahidah Vol 5 No 1 (2024): April
Publisher : Institut Agma Islam Hamzanwadi NW Lombok TImur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/al-mujahidah.v5i1.124

Abstract

This research aims to foster and develop professional educators and education personnel. The research method used involves literature study, by collecting and analyzing literature related to this topic. In order to realize the success of education, teachers must become human resources (HR) who are the main development priority. Today's increasingly fierce competition requires tenacity, patience, the ability to anticipate, speed and accuracy in thinking and acting so that you can continue to play an active role in the educational process itself. Educational personnel are employees, namely those who fulfill the requirements specified in the applicable laws and regulations, are appointed by authorized officials and are entrusted with other state duties determined based on the applicable laws and regulations. The development of educational staff can be carried out through training and non-training channels, training channels such as continuing education, upgrading, seminar activities, workshops, etc., non-training channels, for example, can take the form of promotions, giving bonuses and incentives, reprimands and punishments
ANALISIS PENGARUH CURRENT RATIO, INVENTORY TURNOVER, DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABLE MODERASI : (Studi Kasus Pada Perusahaan Food and Beverage Yang Terdaftar Di Bursa Efek Indonesia 2019-2023) Irma Elfia; Fitri Yeni; Agam Mei Yudha
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11664

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Current Ratio, Inventory Turnover, dan Net Profit Margin terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2023 dengan populasi 95 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan sampel akhir yang digunakan sebanyak 26 perusahaan. Metode analisis yang digunakan adalah teknik analisis regresi data panel. Alat analisis yang digunakan adalah eviews 12. Hasil penelitian ini menunjukkan bahwa Current Ratio secara parsial tidak berpengaruh signifikan terhadap pertumbuhan laba. Inventory Turnover secara parsial berpengaruh signifikan terhadap pertumbuhan laba. Net Profit Margin secara parsial berpengaruh signifikan terhadap pertumbuhan laba. Current Ratio yang dimoderasi oleh ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan. Inventory Turnover yang dimoderasi oleh ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan. Net Profit Margin yang dimoderasi oleh ukuran perusahaan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan.
ANALISIS PENGARUH TINGKAT INFLASI, SUKU BUNGA SBI, DAN NILAI KURS DOLLAR AS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI DENGAN TINGKAT LEVERAGE SEBAGAI VARIABEL MODERASI Astrid Putri Pratama; Fitri Yeni; Putri Azizi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i11.11667

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat inflasi, suku bunga SBI dan nilai kurs dollar AS terhadap kinerja keuangan perusahaan perbankan dengan tingkat leverage sebagai pemoderasi. Populasi yang digunakan pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 sampai dengan 2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan di dapat sebanyak 28 perusahaan perbankan selama rentang waktu 5 tahun sebagai sampel dengan jumlah data observasi sebanyak 140 data observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda dan statistik deskriptif. Pengujian hipotesis menggunakan uji t, uji f, dan uji koefisien determinasi. Berdasarkan hasil uji 1) Tingkat inflasi secara parsial berpengaruh dan signifikan terhadap Kinerja Keuangan Perusahaan Perbankan, 2) Suku bunga SBI secara parsial berpengaruh dan tidak signifikan terhadap Kinerja Keuangan Perusahaan Perbankan, 3) Kurs dollar AS secara parsial berpengaruh dan tidak signifikan terhadap Kinerja Keuangan Perusahaan Perbankan, 4) Secara parsial tingkat leverage memperlemah tingkat inflasi terhadap kinerja keuangan perusahaan perbankan, 5) Secara parsial tingkat leverage memperlemah Suku bunga SBI terhadap kinerja keuangan perusahaan perbankan, 6) Secara parsial tingkat leverage memperlemah Kurs dollar AS terhadap kinerja keuangan perusahaan perbankan.
Pengaruh Pelatihan dan Penggunaan Teknologi Informasi terhadap Kinerja Karyawan Dengan Kepuasan Kerja sebagai Variabel Intervening di PT DSL Dharmasraya Sawit Lestari Rian Safitri; Fitri Yeni; M Afuan
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 1 (2025): Februari : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i1.473

Abstract

With work satisfaction serving as a mediator, this research intends to examine the impact of training and IT usage on employee performance at PT Dsl Dharmasraya Saawit Lestari. A survey and accompanying questionnaire were used to gather data from a sample of one hundred participants. Structured equation modeling makes use of SmartPLS 3 for its analysis.Training has a favorable and statistically significant effect on work satisfaction, according to the studies conducted. Information technology has a favorable and substantial effect on contentment in one's work life. Employee performance is positively and significantly impacted by training. In a small but favorable way, IT affects productivity in the workplace. Employee performance is greatly affected by how satisfied they are with their employment. The impact of training on employee performance is moderated by job happiness. An individual's level of contentment with their work life moderates the relationship between IT and productivity.
Pengaruh Lingkungan Kerja dan Penguasaan Teknologi terhadap Kinerja Karyawan dengan Stres Kerja sebagai Variabel Intervening pada PT. Abaisiat Raya Ohca Marcita; Fitri Yeni; M Afuan
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 1 (2025): Februari : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i1.474

Abstract

The purpose of this research is to examine the relationship between PT. Abaisiat Raya employees' performance, their work environment, and their level of technological proficiency, with the mediating effect of stress in the workplace. We use SEM Analysis with Partial Least Square (PLS) as our methodology. Through the distribution of surveys to sixty-eight participants. Here are some key findings from the study: At PT. Abaisiat Raya, we could not find any evidence that a favorable work environment reduced stress. At PT. Abaisiat Raya, one's level of technological proficiency correlates positively and significantly with their level of stress on the job. At PT. Abaisiat Raya, the relationship between the workplace and productivity is good and statistically significant. Performance at PT. Abaisiat Raya is negatively and significantly impacted by employees' level of technology mastery. Work stress has a favorable and statistically significant effect on PT. Abaisiat Raya employees' performance. As an intervening variable, work stress has a favorable but negligible effect on employee performance at PT. Abaisiat Raya. Technology Mastery and Employee Performance at PT. Great Abaissat are positively and significantly impacted by work stress as an intervening variable.
Pengaruh Return On Asset Dan Debt to Equity Ratio pada Nilai Perusahaan dengan Kebijakan Deviden Sebagai Variabel Intervening Mutia Rahmi Putri; Fitri Yeni; Agam Mei Yudha
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.146

Abstract

This research investigates how Return On Assets and Debt-to-Equity Ratio influence Company Value by using dividend policy as a mediator. The focus is on manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, with a sample of 46 companies selected through purposive sampling from a population of 214. Panel data regression analysis is used for analysis. The research results show that Return on Assets has an impact on dividend policy, as does the Debt-to-Equity Ratio. Both Return on Assets and Debt-to-Equity Ratio partially influence company value, as does dividend policy. However, neither Return On Assets nor Debt-to-Equity Ratio have a significant effect on Company Value through dividend policy as a mediating variable. Furthermore, dividend policy does not mediate the relationship between Return on Assets and Debt-to-Equity Ratio on Company Value.
Pengaruh Debt to Equity Ratio dan Intellectual Capital Terhadap Profitabilitas dengan Pertumbuhan Laba Sebagai Variabel Intervening Rahmi Atul Ahda; Fitri Yeni; Agam Mei Yudha
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.147

Abstract

With profit growth as an intervening variable, these findings try to understand how the DER ratio and Intellectual capital influence the profitability of several manufacturing companies, namely manufacturing companies listed on the IDX. Aquantitative approach was used to find these findings. The research population was 214 manufacturing companies on the BEI between 2018 and 2022. During the five year research period, a sample of 56 manufacturing companies was obtained by applying the purposivesampling method which was used to determine which samples met the specified requirements. The technique used to see the results of these findings is to investigate a more precise panel data regression using SPSS 25. The findings show that the DER ratio has a positive and insignificant influence on profit growth, Intellectual capital has a negative and significant influence on profit growth, DER hasa negative and insignificant influence on profitability, Intellectual capital has a positive and significant influence on profitability, profit growth has a negative ang insignificant influence on profitability, and prifitgrowth is unable to mediate between DER and Intellectual capital on Profitability.
Co-Authors Afriza Agam Mei Yudha Astrid Putri Pratama Diyah Feronika Irma Elfia M Afuan Mutia Rahmi Putri Nelvia Nelvia Ohca Marcita Putri Azizi Putri Intan Permata Sari Rahmi Atul Ahda Rian Safitri Unpris Yastanti