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Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Riris Kharisma; Kartika Hendra Titisari; Suhendro Suhendro
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.193

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

ITIKAD BAIK HUBUNGAN HUKUM PERJANJIAN KERJASAMA TENAGA KESEHATAN DI RUMAH SAKIT PEMERINTAH Dinni Indrayuni; Suhendro Suhendro; Yetti Yetti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 5, No 2 (2022): June 2022
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v5i2.937

Abstract: Health workers or medical workers with work agreements are the utilization of health workers by health facilities with work agreements for a certain time but their position is not as civil servants or non-permanent employees. Therefore, the regulation of rights and obligations refers to the laws and regulations in the field of manpower, including the determination of the salary and wage structure. The type of research used in this research is normative legal research. The results of the discussion in the study are the principle of good faith in the collective work agreement between hospitals and health workers. All material facts must be notified and explained to medical personnel or health workers to avoid the consequences of future losses that will be received. The process of negotiating collective bargaining agreements uses the principle of accuracy in drafting agreements, namely the carefulness of medical or health workers to research and examine material facts relating to collective labor agreements whether the contents of the collective labor agreement contain good faith or not. Keywords: Good Faith, collective work agreement, medical personnel Abstrak: Tenaga kesehatan ataupun tenaga medis dengan perjanjian kerja merupakan pendayagunaan tenaga kesehatan oleh sarana kesehatan dengan perjanjian kerja dalam waktu tertentu namun kedudukannya bukan sebagai PNS maupun pegawai tidak tetap. Oleh karena itu pengaturan hak dan kewajiban mengacu pada peraturan perundang-undangan di bidang ketenagakerjaan termasuk penetapan struktur gaji dan upah. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif (normative legal research). Hasil pembahasan dalam penelitian adalah asas itikad baik dalam perjanjian kerja bersama antara rumah sakit dan tenaga kesehatan. Seluruh fakta material harus diberitahukan dan dijelaskan kepada tenaga medis ataupun tenaga kesehatan untuk menghindari akibat kerugian dikemudian hari yang akan diterimanya. Proses negosiasi perjanjian kerja bersama menggunakan asas kecermatan dalam menyusun perjanjian, yaitu adanya kecermatan tenaga medis ataupun tenaga kesehatan untuk meneliti dan memeriksa fakta-fakta material yang berkaitan dengan perjanjian kerja bersama apakah isi perjanjian kerja bersama tersebut mengandung itikad baik atau tidak. Kata kunci: Itikad Baik, perjanjian kerja bersama, tenaga medis

PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE, DAN INFLASI TERHADAP HARGA SAHAM YANG TERINDEKS IDX 30 Niki Nony Mutiarani; Riana R Dewi; Suhendro Suhendro
JURNAL ILMIAH EDUNOMIKA Vol 3, No 02 (2019): EDUNOMIKA, VOL. 03, NO. 02, Agustus 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v3i02.639

This study aims to determine how the effect of Price Earning Ratio, Price to Book Value Ratio and Inflation on Indexed Stock Prices Idx 30 in the period 2016-2018. The object in the 2016-2018 research period was a company whose share price was IDX30 Teindeks on the Indonesia Stock Exchange. The population used in this study is 30 company shares and is based on a purposive sampling method that produces a sample of 11 companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earning Ratio, Price to Book Value Ratio and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia Partially the results of this study indicate that during the 2016-2018 period Price Earning Ratio, Price to Book Value Ratio and inflation do not affect IDX indexed stock prices 30. Keywords: Stock Prices, Price Earning Ratio, Price To Book Value, Inflation

Analisis Faktor-Faktor Yang Mempengaruhi Effective Tax Rate Diana Rimadani; Suhendro Suhendro; Riana R Dewi
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.136

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage dan capital intensity terhadap effective tax rate. Penelitian ini menggunakan data sekunder. Variabel dependen dalam penelitian ini yaitu effective tax rate, sedangkan variabel independen dalam penelitian ini yaitu ukuran perusahaan, profitabilitas, leverage dan capital intensity. Populasi penelitan ini adalah perusahaan infrastruktur, transportasi dan utilitas yang terdaftar dalam BEI periode 2016-2018. Sampel yang digunakan sebanyak 51 sampel. Teknik analisis data yang digunakan dalam penelitian ini yaitu dengan menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menyatakan bahwa : 1) ukuran perusahaan berpengaruh terhadap effective tax rate, 2) profitabilitas tidak berpengaruh terhadap effective tax rate, 3) leverage tidak berpengaruh terhadap effective tax rate, 4) capital intensity berpengaruh terhadap effective tax rate.

DETERMINAN PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK OLEH MAHASISWA AKUNTANSI Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro Suhendro
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.229 KB)

Abstract The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, students, public accounting.

Analisis Semiotika terhadap Simbolisme Gaya Eropa dan Tropis pada Arsitektur Istana Bogor Suhendro Suhendro; Dara Wisdianti
Jurnal Teknik dan Teknologi Indonesia Vol. 2 No. 4 (2024): Desember : Jurnal Teknik dan Teknologi Indonesia (JTTI)
Publisher : PT. Arsil Reka Engineering

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This research examines Bogor Palace as an architectural text that represents a fusion of European and tropical styles through a semiotic approach. Bogor Palace is not only a symbol of Dutch colonial power but also reflects the adaptation of Indonesian culture and tropical environment. This research aims to reveal the meanings and symbols contained in the architectural elements of Bogor Palace, such as symmetrical facades, tall pillars, large windows, cross ventilation, and steep roofs. Using semiotic methods, this research analyzes how these elements function as signs that represent aesthetic, historical and ecological values. The results show that the European architectural style of Bogor Palace, reflected through classical structures such as pillars and decorative ornaments, symbolizes the status of power and the influence of colonial culture. On the other hand, tropical elements such as cross ventilation, spacious terraces, and steep roofs represent adaptation to local environmental conditions, while symbolizing harmony between humans and nature. The symbolism in this design not only serves to fulfill functional needs, but also creates a visual narrative that reflects the dialog between foreign and local cultures. The study concludes that Bogor Palace is an artifact rich in semiotic meaning, where each architectural element contains messages about history, culture and ecological adaptation. This research contributes to the study of colonial architecture, particularly in understanding how historic buildings can be interpreted as sign systems that represent cultural and environmental complexities.

Pemanfaatan Media Interaktif sebagai Inovasi Pembelajaran Sejarah di Sekolah Menangah Nabila Septiana; Suhendro Suhendro; Pahmi Kurniawan; Syarifuddin Syarifuddin; Rani Oktapiani
WISSEN : Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 1 (2026): Februari : WISSEN : Jurnal Ilmu Sosial dan Humaniora
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/wissen.v4i1.1562

This study is based on the fact that history learning in secondary schools is still dominated by a memorization-based approach, which does not fully encourage deep understanding or interest in learning among students, while the characteristics of the digital generation demand more interactive, visual, and participatory strategies. This study aims to examine the urgency of utilizing interactive media in history learning, identify relevant forms of media, and explain their implications for the quality of the learning process and outcomes. The method used is a literature study examining various recent studies on the use of interactive multimedia, digital e-books, historical videos and simulations, and educational games in history learning. The results of the study show that the use of interactive media contributes to increasing interest and motivation in learning, strengthening understanding of concepts and the chronology of events, and developing students' critical and historical thinking skills, while encouraging a shift in the role of teachers to become facilitators and innovators of learning. Therefore, its integration needs to be designed in a targeted and contextual manner to be in line with the characteristics of students and the demands of 21st-century learning.

Systematic Literature Review: Profesionalisme Guru Dalam Mengintegrasikan Keterampilan Metakognitif Untuk Meningkatkan Kualitas Pembelajaran Sejarah Razin Faldam; MGS Hasrul Haris; Suhendro Suhendro; Syarifuddin Syarifuddin; Ferralia Eka Putri
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 8.D (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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History instruction in schools still tends tofocus on rote memorization, and thus has not been optimal in developing students’higher-order thinking skills. This situation highlights the need to integratemetacognitive skills supported by teacher professionalism. This studyaims to analyze the role of teacher professionalism inintegrating metacognitive skills into history instruction. The methodused was a Systematic Literature Review (SLR) withthe PRISMA approach applied to fourteen relevant articles. The results of the reviewindicate that teacher professionalism plays a significant role in designingstudent-centered learning through the application of strategies such as problembased learning, inquiry learning, and self-regulated learning.The integration of metacognitive skills—including planning, monitoring, andevaluation—has been proven to enhance student engagement, independence, andcritical thinking skills in understanding historical events. However, its implementationstill faces challenges in the form of limited teacher understanding andconventional teaching practices. Therefore, continuous improvement ofteacher professionalism is necessary to ensure that metacognitive integrationcan function optimally.

ITIKAD BAIK HUBUNGAN HUKUM PERJANJIAN KERJASAMA TENAGA KESEHATAN DI RUMAH SAKIT PEMERINTAH Dinni Indrayuni; Suhendro Suhendro; Yetti Yetti
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 5 No. 2 (2022): June 2022
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v5i2.937

Abstract: Health workers or medical workers with work agreements are the utilization of health workers by health facilities with work agreements for a certain time but their position is not as civil servants or non-permanent employees. Therefore, the regulation of rights and obligations refers to the laws and regulations in the field of manpower, including the determination of the salary and wage structure. The type of research used in this research is normative legal research. The results of the discussion in the study are the principle of good faith in the collective work agreement between hospitals and health workers. All material facts must be notified and explained to medical personnel or health workers to avoid the consequences of future losses that will be received. The process of negotiating collective bargaining agreements uses the principle of accuracy in drafting agreements, namely the carefulness of medical or health workers to research and examine material facts relating to collective labor agreements whether the contents of the collective labor agreement contain good faith or not. Keywords: Good Faith, collective work agreement, medical personnel Abstrak: Tenaga kesehatan ataupun tenaga medis dengan perjanjian kerja merupakan pendayagunaan tenaga kesehatan oleh sarana kesehatan dengan perjanjian kerja dalam waktu tertentu namun kedudukannya bukan sebagai PNS maupun pegawai tidak tetap. Oleh karena itu pengaturan hak dan kewajiban mengacu pada peraturan perundang-undangan di bidang ketenagakerjaan termasuk penetapan struktur gaji dan upah. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian hukum normatif (normative legal research). Hasil pembahasan dalam penelitian adalah asas itikad baik dalam perjanjian kerja bersama antara rumah sakit dan tenaga kesehatan. Seluruh fakta material harus diberitahukan dan dijelaskan kepada tenaga medis ataupun tenaga kesehatan untuk menghindari akibat kerugian dikemudian hari yang akan diterimanya. Proses negosiasi perjanjian kerja bersama menggunakan asas kecermatan dalam menyusun perjanjian, yaitu adanya kecermatan tenaga medis ataupun tenaga kesehatan untuk meneliti dan memeriksa fakta-fakta material yang berkaitan dengan perjanjian kerja bersama apakah isi perjanjian kerja bersama tersebut mengandung itikad baik atau tidak. Kata kunci: Itikad Baik, perjanjian kerja bersama, tenaga medis

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