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Andayani Andayani
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PENGEMBANGAN MODEL PEMBELAJARAN MEMBACA MENULIS PERMULAAN DENGAN ACTIVE LEARNING DI SEKOLAH DASAR KAWASAN MISKIN *) Andayani, Andayani
STILISTIKA Vol 1, No 1 (2012)
Publisher : STILISTIKA

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PENGEMBANGAN MODEL  PEMBELAJARAN MEMBACA MENULIS PERMULAAN DENGAN ACTIVE LEARNING  DI SEKOLAH DASAR KAWASAN MISKIN  *)AndayaniProgram Studi Pendidikan Bahasa dan Sastra Indonesia FKIP Universitas Sebelas Maret Surakarta Jl. Ir. Sutami No. 1 Kentingan Surakarta Ponsel: 08164270281 Pos-El: bu_anda09@yahoo.co.id AbstractThis research was aimed at presenting an instructional model to improve elementary reading-writing  at the primary school with activelearning approach, which has been an instruction of reading-writting science noted by the presentation this to the primary school students. This has made the a difficult and uninteresting subject.  The results of the research were as follows. Firstly, based on the phase of preliminary research, the models of teaching with active learning approach is required by the teachers and shall be fulfilled immediately. The students, furthermore, require elementary reading-writing instruction which is easily followed and exciting. Secondly, the phase of development results in an effort of creating a elementary reading-writing instruction at the primary school by applying various instructions  and instructional media, and by making the teachers understand that. Thirdly, the significance is known from the comparison between their pre-test and their post-test scores. The response of the decision, makers and the response of the teachers are positive. There are can generate great benefits for a sustainable application of the atrractive approach instruction in the future.Kata Kunci: model, pembelajaran, membaca-menulis, active learning.
KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN Najakh, Dzurroh Rif’atun; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of debt policy, dividend policy, and ownership structure to the firm value. Debt policy is measured by using debt to equity ratio (DER), dividend policy is measured by using dividend payout ratio (DPR), ownership structure is measured by using managerial ownership (KM), and institutional ownership (KI) and firm value is measured by using priceto book formula (PBV).This research has been done by using quantitative approach and multiple linear regression analysis method. The data is the secondary data which its origin is from property, real estate, and building construction companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The data collection technique has been carried out by using documentation and library study method. The sample collection has been done by using purposive sampling. The result of the research shows that debt policy does not give any influence to the firm value, dividend policy give positive influence to the firm value, and ownership structure which is proxy by maagerial ownership and instituional ownership does give any influence to the firm value.Keywords: debt policy, dividend policy, ownership structure, firm value
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN KIMIA DI BEI Aprilia, Fera; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is conducted in the chemical companies which are listed in the Indonesian Stock Exchange (BEI). It is aimed to find out the influence of financial ratios to the changes in profit of a company in the future. The analytical instruments are the liquidity ratio which consists of current ratio and quick ratio; solvency ratio which consists of debt to total assets ratio and the profitability ratio which consists of Net Profit Margin and Return on Equity in the forms of models to predict whether a company is heading to bankruptcy or increased profitability to the changes in profit in the chemical companies which are listed in the Indonesian Stock Exchange (IDX) in 2010-2014 periods. Based on the result of hypothesis test, it shows that: (1) Current Ratio has positive influence to the changes in profit, (2) Quick Ratio has positive influence to the changes in profit, (3) Debt to Total Assets Ratio has positive influence to the changes in profit, (4) Net Profit Margin has negative influence to the changes in profit and (5) Return on Equity has negative influence to the changes in profit.Keywords: Liquidity ratio, solvency ratio, profitability ratio, changes in profit
ANALISIS PROFITABILITAS, EARNING PER SHARE, PERTUMBUHAN PENJUALAN SEBELUM DAN SESUDAH BERSERTIFIKAT ISO Anjelina, Erlina; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the difference among Profitability, Earnings per Share, and Sales Growth before and after the companies are certified by ISO 9001-2008 in 2009 and 2010. The samples are 20 manufacturing companies which have been selected by using purposive sampling and these manufacturing companies have issued their financial statements and these statements have been obtained from the official websites of Indonesia Stock Exchange i.e. (www.idx.co.id). The period of the research is two years before and two years after the companies are certified by ISO 9001-2008 in 2007-2012 periods. The data analysis technique has been done by using statistic analysis technique and SPSS (Statistical Package for Social Sciences) version 20 and it uses more than one independent variables i.e.: profitability, earnings per share, and sales growth. Profitability variables are Net Profit Margin, Return on Asset, and Return on Equity. The result of the research shows that 3 variables have different condition before and after the companies are certified by ISO 9001-2008 i.e. Net Profit Margin, Return on Asset, and Earnings per Share whereas the remaining 2 variables do not have any different condition before and after the companies are certified by ISO 9001-2008 i.e. Return on Equity and Sales Growth.Keywords: ISO 9001 – 2008 Certificate, Profitability, Sales Growth
PENGARUH GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Kusanti, Okta; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of good corporate governance (institutional ownership, managerial ownership, the number of board of director, the number of board of commissioner, the number of audit committee) and the financial ratio (liquidity, leverage, operating capacity, profitability) to the financial distress. The research samples are 14 companies which have been selected by using purposive sampling of the manufacturing companies which are listed in Indonesia stock exchange in 2010-2013 periods. The financial statement has been obtained from the official website i.e.:http://www.idx.co.id/idid/beranda/perusahaan tercatat/laporankeuangantahunan.aspx and from the Indonesia Stock Exchanges in STIESIA. The research method has been done by using quantitative method with the logistic analysis technique and it is also done by using the statistic instruments of SPSS 20.0 version. The result of this research shows that the institutional ownership does not have any influence to the financial distress, the managerial ownership does not have any influence to the financial distress, the number of board of directors does not have any influence to the financial distress the number of board of commissionaire does not have any influence to the financial distress, the number of audit committee does not have any influence to the financial distress, liquidity does not have any influence to the financial distress, operating capacity has positive influence to the financial distress, profitability does not have any influence to the financial distress.Keywords: Good Corporate Governance, Financial Ratio, Financial Distress
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR PADA INDEKS SRI-KEHATI Kusumaningtyas, Titah Kinanti; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance (include: managerial ownership, institutional ownership, the composition of the independent commissioner, and audit quality), to the firm value. Price Book Value is used as the proxy of the firm value. The samples are ten companies which are listed in the SRI-KEHATI index with a three-year study period. The method of analysis of this study is done by using multiple linear regressions. The result of this research indicates that managerial ownership, the composition of independent commissioner and the audit quality variable do not have any influence to the firm value. Whereas the institutional ownership variable has positive influence to the firm value.Keywords: Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Quality, and Firm Value
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Mayangsari, Lillananda Putri; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance and financial perfomance to the financial distress on the manufacturing companies which are listed in Indonesia Stock Exchange. The mechanism of good corporate governance in this research are i.e.: board of directors, board of commisioners, managerial ownership, institusional ownership, and the size of audit committee, meanwhile the financial perfomances in this research are profitability and leverage. The result of this research shows that the board of commissioners does not have any influence to the financial distress, the managerial ownership does not have any influence to the financial distress, the institusional ownership does not have any influence to the financial distress, the size of audit committee does not have any influence to the financial distress, leverage does not have any influence to the financial distress, the board of directors has negative influence to the financial distress, and profitabilitas has negative influence to the financial distress.Keywords: Good Corporate Governance, Profitability, Leverage, Financial Distress.
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR ASET, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Habibah, Maulia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Basically, every company requires capital in order to finance their operational activity and to expand their business so capital becomes one of the important elements in a company.When the capital which is owned by the company is large the operational activity that can be conducted is large as well.The purpose of this research is to analyze the influence of profitability, assets structure, liquidity and sales growth to the company’s capital structure. The population is consumer goods industry companies. The sample collection technique has been done by using purposive sampling and 16 companies which meet the criteria have been selected as the research samples. The multiple regressions analysis is used as the analysis technique.The result of the test shows that from four variables which have been used as the research models i.e.: profitability, assets structure, liquidity and sales growth, only profitability, asset structure, and liquidity variables have significant influence to the capital structure of consumer goods industry companies.Keywords:Profitability, Asset Structure, Liquidity, Sales Growth, Capital Structure.
STRUKTUR KEPEMILIKAN, STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN: KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Almikyala, Almikyala; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is meant to test the influence ownership structure and management structure to the firm valuewith the financial performance as the intervening variable. The population of this research is all companieswhich are listed in Indonesia Stock Exchange (IDX). The samplesproperty, real estate and building constructioncompanies which are listed in the IDX in 2011-2014 periods. The samples are 11 companies which have beenselected by purposive sampling. The analysis method has been carried out by using multiple regressions analysistechnique.Based on the result of analysis, it can be concluded that the ownership structure which is proxy bymanagerial ownership and institutional ownership, it is managerial ownership which give positive influence tothe financial performance and firm value and the result of ownership structure give influence to the firm valuethrough financial performance cannot be proven since the result of direct coefficient value is larger. Financialperformance (ROA) give positive influence to the firm value (PBV). Therefore, it can be concluded that thefinancial performance cannot mediate between the ownership structure and management structure to the firmvalue.Keywords: Ownership structure, management structure, financial performance, firm value.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN JAMINAN ASET TERHADAP KEBIJAKAN DIVIDEN Yurinawati, Widya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of financial performance (profitability, liquidity, and debt), firm size and assets assurance to the dividend policy. In this research profitability has been measured by using Return on Assets (ROA)formula, liquidity has been measured by using Current Ratio (CR) formula, debt has been measured by using Debt to Equity Ratio(DER) formula, firm size has been measured by using Total Asset formula, assets assurancehas been measured by using (COL) formula, and dividend policy has been measured by using Dividend Payout Ratio (DPR) formula. The population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 12 companies have been as samplesand the criteria of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods. The hypothesis test has been carried out by using multiple linear regressions analysis. The result of the research shows that profitability gives influence to the dividend policy which means that when the profitability ratio is high, the dividend which is shared to the investors will be large as well. Meanwhile, liquidity, debt, firm size, and assets assurance do not give any influence to the dividend policy which means that dividend policy cannot be influenced by liquidity, debt, firm size and assets assurance.Keywords: Financial Performance, Firm Size, Assets Assurance, Dividend Policy.
Co-Authors Adina Anisnaeni Rizqina Aexsa Alfyano Ahmad Bahtiar, Ahmad Akbar, Makruf Alfien, Moh Fajrul Alfien, Moh. Fajrul Ali Djamhuri Alivia Nadatul Aisyi Almikyala, Almikyala Amrizal, Asprilla Wisnu Anak Agung Istri Sri Wiadnyani Anggun Melati Sari, Anggun Melati Anis Kurnia Miftahul Husna Apriliastuti Apriliastuti Arisandi, Dino Arulita Ika Fibriana Asteka, Pipik Atikah Anindyarini Atikah Anindyarini Ayu Rahmania Putri, Ayu Rahmania Ayu Sukma Bagus Juniarto Wibowo bakke, jamal Bayu Eko Hariyawan, Bayu Eko Bobby Rachman Santoso Budhi Setiawan Budi, Untung Laksana Budiyono Budiyono Cahyaningrum, Fitria Chaesar, Ari Suryawati Secio Chafit Ulya Chandrawati, Titi Cicilia Novi Atika Christie, Cicilia Novi Atika Daniel Dike, Daniel Destiani, Destiani Dewi, Kartika Rahmat Sari Dita Puspitasari Dyah Wardani Adesetia Eka Amelia Widianti, Eka Amelia Ekasari, Arifah Nian Erlina Anjelina, Erlina Erma Monariska Fajrin, Rafika Fauziyyah, Isra Fera Aprilia, Fera Gunarhadi Gunarhadi, Gunarhadi Gusti Nurdin Habibah, Maulia Hadi, Sopiyan Hadiani, Intania Hanafi Hanafi Hanifah, Dwiana Nur Rizki Haq, Ziyadul Harianto, Tri Sapta Nugroho Slamet Hidayat, Ryan Hilmi, Hubbi Saufan Hudaa, Syihaabul Husna, Nadyatul Ida Ayu Putu Sri Widnyani Isma Oktadiana Jhoanne Fredricka Junaidi Sabtu Jusniani, Nia Jusuf Wahyudi Khaerul Anam Kinanti, Ainidya Marhaenita Kundharu Saddhono Kusrini Kusrini Laily Nurlina Lillananda Putri Mayangsari, Lillananda Putri Lise Chamisijatin Liya Agustina, Liya M Khairul Harjoni Maharani, Indah Makyun Subuki Malia, Lidiya Malik, Kirana Mardiana, Ade Merry Lapasau Mikaresti, Pamela Mohammad Khaizar Rohman Mokh. Yahya Mudarman Muhammad Abdul Azis Muhammad Aditya Wisnu Wardana Muhammad Fahmi Muhammad Rohmadi Mukhibun, Akhmad Mutiara Magta Najakh, Dzurroh Rif’atun Nastiti, Rizki Dwi Nawa Malini Nazla Maharani Umaya Ngifat Khoerunnisa Nindy Kariska Noriko, Rima Nugraheni Eko Nugraheni Eko Wardani Nugraheni Eko Wardani Nugraheni Eko Wardhani, Nugraheni Eko Nur Cahyono Nur Fadjrih Asyik Oetari Oetari Okta Kusanti, Okta Oktaviyanti, Nur'aini Okti Patia Sari Pambudi, Nindya Mawarni Pattinasarani, Stefany Christianingsih Permatasari, Rosalia Purika, Dintya Ayu Puspitasari, Alfi Pusvita, Winda Dewi Putri, Intan Listyaning Qulub, Resky Ega Tatmainnul Rahayu, Erni Raheni Suhita Rahmatia, Tri Lasita Rahmawati, Aida Rasa, Maria Puspita Destaningtyas Bening Retno Winarni Retno Winarni Reza Ika Savitri Rita Novita Rizky Indra Wulan Suci, Rizky Indra Wulan Ro'fah, Ro'fah Rosella Selvilita Geovana, Rosella Selvilita Sady, Rominto Sahid Teguh Widodo Sahrun, Sahrun Santoso, Nugroho Ponco Santoso, Nugroho Ponco Saputra, Alfin Herman Sari, Ayu Intan Permata Sari, Dinda Permata Sari, Eprini Endah Sari, Henny Mustika Sarwiji Suwandi Savitri, Reza Ika Setyoningsih, Titi Shafwatul, Rif’at Shihran, Laviany Putri Sholichah, Wulan Aminatus Siagian, Evrin Septya Lilasa Siti Aisyah Siti Helmyati Siti Sapia Latupono, Siti Sapia Situmorang, Robinson Slamet Mulyono Solichah, Dewi Sri Tatminingsih St. Y. Slamet St.Y. Slamet Stevania, Arinta Ayu Suhandoko, Astri Dwi Jayanti Sumarlam Sumarlam, Sumarlam Sumarni Sumarni Sumarwati SUMIYATI SUMIYATI Supeno Suryo Prabowo, Suryo Susy Puspitasari Suwandi, Sarwiji Suwarni Suwarni Suyitno Suyitno Suyitno Suyitno Suyitno Suyitno Tabita Dwi Agustin, Tabita Dwi Thoharo, Ainun Titah Kinanti Kusumaningtyas, Titah Kinanti Tri Hartini Triono, Eko Triono, Eko Ucu Rahayu Umi Zulaiah Wahyuni - Wahyuni Waluyo, Herman Widya Yurinawati, Widya Wijaya, Herman Wiwik Handayani Wulansari, Laela Yant Mujiyanto Yant Mujiyanto Yulisetiani, Septi Yundari, Yundari Yustina Dwinuryati Zahraini Zahraini