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All Journal Jurnal Ilmiah Satyagraha International Journal of Educational Research and Social Sciences (IJERSC) Bulletin of Science Education Jurnal Ekonomi, Manajemen, Akuntansi
Liper Siregar
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Self-Efficacy and School Culture on the Job Satisfaction of RK Bintang Timur Private Elementary School Teachers Normalina Saragih; Effendi; Sherly; Marto Silalahi; Liper Siregar; Herman
Bulletin of Science Education Vol. 4 No. 3 (2024): Bulletin of Science Education
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bse.v4i3.1462

Abstract

The objectives of this research are: 1. To find out the picture self efficacy school culture and teacher job satisfaction. 2. To know the influence self efficacy and school culture on teacher job satisfaction both simultaneously and partially. This research uses a library research design and field research. The population in this study was all 33 teachers. The types of data used are qualitative data and quantitative data. The data sources used are primary data and secondary data. Data collection was carried out by interviews, documentation and questionnaires. The research instrument test used is the validity and reliability test. Data analysis techniques consist of normality tests, qualitative descriptive analysis and quantitative descriptive analysis. The results of this research can be concluded as follows: Self efficacy teachers are good, school culture is still strong enough, and teacher job satisfaction is high. There is a strong and positive relationship between self efficacy with school culture, teacher job satisfaction. The high and low level of teacher job satisfaction can be explained by the contribution of self efficacy  And  school culture. To optimize  self efficacy teachers are optimized by trying to make the work environment comfortable. To increase teacher job satisfaction with a review by the foundation with requests from school principals regarding salaries and other compensation received by teachers by comparing them with government regulations regarding UMR and also salaries in other schools that are parallel to the schools being managed
METODE TAFFLER DAN ALTMAN Z-SCORE DALAM MENGUKUR FINANCIAL DISTRESS PADA PT TIRTA MAHAKAM RESOURCES, Tbk. Sepbeariska Manurung; Liper Siregar; Eliza Arshandy; Daud Immanuel Hutagalung
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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

Abstract

This study aims to predict the level of bankruptcy of a company using the Tafflerand Altman Z-Score methods at PT Tirta Mahakam Resources, Tbk. for the period 2015-2022and to determine the comparison of the accuracy and error rate of each method used, namelythe Taffler and Altman Z-Score methods. This study uses quantitative data by taking secondarydata accessed from the official website of the Indonesia Stock Exchange (www.idx.co.id). Thedata analysis technique used is descriptive qualitative and comparative analysis. The results ofthis study indicate that there are different results in predicting the level of bankruptcy producedusing the Taffler method in contrast to the Altman Z-Score method. This can be seen from thehighest level of accuracy is using the Altman Z-Score method with a percentage of 0% whilethe error rate is using the Altman Z-Score with a percentage of 100%. Thus it can be concludedthat the most suitable and accurate method in predicting Financial Distress is the Altman ZScoremethod.
Comparison Analysis Of Optimal Portfolio Formation Results Using Single Index Model With Markowitz Model During The Covid 19 Pandemic In LQ 45 Index Company Elly Susanti; Nelly Ervina; Ernest Grace; Liper Siregar
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.177

Abstract

Investors with a conservative type have a tendency to avoid risk (avoid risk) can invest their funds. Therefore, a diversification is needed to determine the optimal stock portfolio, including the Markowitz model and the Single Index Model. This study aims to find out the comparison of optimal portfolio formation results by using markowitz model and single index model in the covid 19 pandemic as the object of research there are companies listed in LQ Index 45. For the period used is for 3 periods, namely February 2020 to July 2021. For data processing using the Microsoft Excel application program. The results of the expectations of return and risk from the Markowitz model and single index model show that the portfolio that is better used is the markowitz model because it has a higher return than the single index model.
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidence: Studi Pada Perusahaan Manufaktur Food & Beverage Yang Tercatat Di BEI Aulia Rahmi; Christine Dewi Nainggolan; Liper Siregar; Rony Marthin Sitohang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15891

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan manufaktur subsektor food & beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Sampel ditentukan melalui teknik purposive sampling dan diperoleh 70 perusahaan dengan 280 data observasi. Setelah dilakukan penanganan outlier, jumlah data yang layak dianalisis sebanyak 117 observasi. Variabel profitabilitas diproksikan dengan Return on Assets (ROA), leverage dengan Debt to Equity Ratio (DER), dan tax avoidance dengan Cash Effective Tax Rate (CETR). Analisis dilakukan menggunakan regresi linear berganda melalui SPSS 25 dengan pengujian asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan leverage berpengaruh negatif dan signifikan terhadap tax avoidance. Secara simultan, profitabilitas dan leverage berpengaruh signifikan terhadap tax avoidance. Temuan ini mendukung Agency Theory dan Trade-Off Theory yang menjelaskan bahwa kebijakan penghindaran pajak merupakan bagian dari strategi keuangan perusahaan yang dipengaruhi oleh kinerja laba dan struktur pendanaan.
Co-Authors Aulia Rahmi Christine Dewi Nainggolan Daud Immanuel Hutagalung Effendi Eliza Arshandy ELLY SUSANTI Ernest Grace Herman Manurung, Sepbeariska Marto Silalahi Nelly Ervina Normalina Saragih Rony Marthin Sitohang Sherly