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All Journal Fokus Bisnis Jurnal Akuntansi dan Pajak Visipena Jurnal Teknologi & Industri Hasil Pertanian Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan AKMENIKA Asian Management and Business Review Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi JIPM: Jurnal Indragiri Penelitian Multidisiplin Jipmas : Journal Inovasi Pengabdian Masyarakat
Susi Astuti
STIE Putra Bangsa Kebumen
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Jasa Perbankan di BEI Periode 2017-2019 Lismafita, Duwi; Astuti, Susi
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 6 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i6.224

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai perusahaan pada perusahaan sektor perbankan yang terdaftar di BEI melalui kinerja keuangan sebagai variabel intervening. Sampel penelitian menggunakan 34 bank dengan jangka waktu tiga tahun dari tahun 2017 hingga 2019 sehingga jumlah sampel sebanyak 102 data. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan pengujian hipotesis menggunakan uji analisis regresi linear. Untuk menguji pengaruh mediasi dilakukan dengan menggunakan analisis jalur dan tes sobel. Model pertama menguji pengaruh VAIC terhadap ROA dan model kedua menguji pengaruh VAIC dan ROA terhadap PBV. Hasil uji t menunjukkan pada model pertama meyatakan bahwa intellectual capital berpengaruh secara signifikan terhadap kinerja keuangan. Pada model kedua menyatakan bahwa intellectual capital tidak berpengaruh terhadap nilai perusahaan dan kinerja keuangan bepengaruh secara signifikan terhadap nilai perusahaan. Hasil analisis jalur menunjukkan bahwa kinerja keuangan dapat memediasi hubungan antara intellectual capital terhadap nilai perusahaan.
Perbandingan Tingkat Akurasi Metode Analisis Teknikal Moving Average Convergence Divergence, Moving Average, Relative Strength Index  Saham Infobank15 Riyanto, Ahmad; Astuti, Susi
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 6 No. 2 (2024): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/t5ncer72

Abstract

Tujuan dari penelitian ini adalah untuk membandingkan tingkat akurasi alat analisis untuk membuat keputusan beli dan jual. Studi ini menggunakan indikator analisis teknis, khususnya tiga indikator: Simple Moving Average, Relative Strength Index, dan Moving Average. Penelitian ini berfokus pada saham-saham yang secara konsisten terdaftar dalam indeks Infobank15 dari tahun 2019 hingga 2022. Temuan penelitian ini mengungkapkan bahwa indikator Moving Average Convergence Divergence (MACD) mengungguli metode Moving Average dan Relative Strength Index. MACD memberikan lebih sedikit sinyal palsu, dengan akurasi rata-rata 65%. Moving Average dan Relative Strength Index mencapai akurasi masing-masing 64% dan 54%. Khususnya, indikator Moving Average berkinerja sangat baik untuk satu saham, BTPS, dengan tingkat akurasi mencapai 75%. Namun, Relative Strength Index kurang dari ambang batas 75% untuk kinerja yang kuat.
IMPLEMENTATION OF INTERNAL AUDIT TOWARDS THE IMPLEMENTATION OF THE MINISTER OF FINANCE REGULATION NUMBER 112/PMK.03/2022 IN YOGYAKARTA CITY Abdul Rahman, Raden Alem Janitra; Astuti, Susi
Jurnal Visipena Vol 16 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian (LP2M) STKIP Bina Bangsa Getsempena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46244/visipena.v16i1.3307

Abstract

Economic and financial dynamics continue to develop in the application of regulations.Financial management is essential for entities to achieve good governance and enhance optimal accountability. Minister of Finance Regulation No. 112/PMK.03/2022 serves as the regulatory framework that provides direction regarding entity financial governance. The provisions of this Ministerial Regulation require entities to implement transparent and accountable financial practices. This obligation aligns with the spirit of improving financial governance, where entities are required to be financially responsible and ensure the integrity of financial information. Internal audit is at the forefront of ensuring that entities' financial practices comply with applicable regulations. Therefore, a thorough understanding of internal audit procedures in this context is essential. Audit theory refers to a set of principles and concepts that guide audit practice. Audit practice is designed to ensure that the financial information presented by an entity is reliable, transparent, and meets standards. The primary objective of an audit is to provide stakeholders with assurance that an entity's financial statements are accurate, reliable, and comply with accounting standards. This study aims to identify and analyze the contribution of internal audit to supporting entities in implementing financial regulations, specifically Minister of Finance Regulation No. 112/PMK.03/2022. Furthermore, this study aims to evaluate the effectiveness of internal audit in achieving optimal compliance with financial regulations. This study employed a mixed quantitative approach, encompassing document analysis and interviews. Internal audit findings play a crucial role in assessing the effectiveness and efficiency of regulatory implementation. Internal audit is effective in its responsibility to ensure business entities comply with applicable tax regulations.
Integrating Traditional Instruction and Communicative Language Teaching in Teaching English at SMAN 6 Pekanbaru Syaifullah; Astuti, Susi
Jurnal Indragiri Penelitian Multidisiplin Vol. 5 No. 3 (2025): Jurnal Indragiri Penelitian Multidisiplin
Publisher : Indra Institute Research & Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58707/jipm.v5i3.1325

Abstract

This study aims to explore how traditional instruction and CLT are integrated in English teaching at SMAN 6 Pekanbaru using a descriptive qualitative approach. Data were collected through interviews with three English teachers and document analysis of lesson plans and teaching materials.The findings revealed that teachers at SMAN 6 Pekanbaru have begun to integrate CLT into lessons that were previously dominated by traditional methods. Communicative activities such as group discussions and role-plays are implemented alongside grammar instruction. This integration has led to improved student motivation, participation, and communicative competence. However, challenges remain, including large class sizes, limited resources, and varied teacher understanding of CLT. Despite these obstacles, the integration creates a more balanced and effective English learning environment.
Implications of the triple track strategy policy on poverty alleviation Astuti, Susi
Asian Management and Business Review Volume 1 Issue 1, 2021
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.208 KB) | DOI: 10.20885/AMBR.vol1.iss1.art1

Abstract

This study aims to analyze the effect of the People's Business Credit, health expenditure, education expenditure, regional investment, and the number of workers on poverty alleviation from the implications of the triple track strategy policy on district/city governments in Central Java Province. This study uses secondary data from 2017 to 2019. The hypothesis testing in this study uses multiple regression analysis through the SPSS 23 program. The results of the test of the coefficient of determination (R2) obtained an Adjusted R Squared of 89%, which indicates that poverty is influenced by variables through the People's Business Credit, health spending, education spending, regional investment, and the number of workers. The results of the study partially show that education spending and regional investment have no effect on poverty alleviation, but the People's Business Credit, health spending, and the number of workers have an effect on poverty alleviation in district/city governments in Central Java Province.
Pengaruh Profesionalisme, Kompetensi, dan Independen Auditor Terhadap Kualitas Audit Memoderasi Etika Audit Astuti, Susi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1606

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profesionalisme, kompetensi, dan independensi auditor terhadap kualitas audit dengan etika audit sebagai variable moderasi. Subjek dalam penelitian ini adalah Kantor Akuntan Publik di Yogyakarta yang memiliki Surat Tanda Terdaftar yang diterbitkan oleh Badan Pemeriksa Keuangan dan masih berlaku pada tahun 2022. Jenis penelitian ini adalah survey dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kepada responden (auditor) di Yogyakarta sebanyak 10 Kantor Akuntan Publik. Hasil penelitian menunjukan bahwa Profesionalisme berpengaruh terhadap kualitas audit. Sementara kompetensi auditor dan independensi auditor tidak berpengaruh terhadap kualitas audit, Profesionalisme etika auditor tidak berpengaruh terhadap kualitas audit. Etika Audit tidak mampu memoderasi pengaruh kompetensi dan independensi terhadap kualitas audit.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Audit (Audit Delay) Astuti, Susi
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

The purpose of this research is to determine the factors that influence audits (audit delay). The subjects in this research are property sector companies listed on the Indonesia Stock Exchange in 208-2021. This research sample used purposive sampling. The research results show that profitability has an effect on audit delay. Meanwhile, company size, company age and audit changes have no effect on audit delay. KAP size is not able to moderate company size, company size, profitability, audit turnover and audit.
Community Development Banking At PT. Bank Negara Indonesia, Tbk Astuti, Susi
Jurnal Inovasi Pengabdian Masyarakat Vol 1 No 1 (2024): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v1i1.26

Abstract

Community development activities carried out by PT. Bank Negara Indonesia, Tbk has an important role in efforts to develop a sustainable and active community condition based on the principles of social justice and mutual respect. Banking seeks to facilitate citizens in the process of creating social justice and mutual respect through broad development programs that connect all components of society. Community development translates the values of openness, equality, responsibility, opportunity, choice, participation, mutual benefit, reciprocity and continuous learning. The essence of community development is education, making community members capable of doing something by providing the necessary strength or means and empowering the community. The methods used in this community service activity are experiential learning and counseling. The aim of this community service activity is to provide a review of the theory and implementation of Corporate Social Responsibility in the form of community development activities. The conclusion of this community service activity is the achievement of company goals through the implementation of community development programs.
Co-Authors Abdul Rahman, Raden Alem Janitra Ahmad Baehaqi, Ahmad Aji, Fajar Prasetyo Akhmad Syarifudin Ardiansyah - Fardianti, Rehanah Fatmiyanti, Ani Fibra Nurainy Lismafita, Duwi Listihayana, Yuni Riyanti, Agustina Riyanto, Ahmad Syaifullah Wati, Eka Murni Lusiana Yanto, Joni Kristian Firdi