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All Journal AKUNTABILITAS Jurnal Ekonomi dan Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi EDUKATIF : JURNAL ILMU PENDIDIKAN Faktor Jurnal Ilmiah Kependidikan Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Journal Corner of Education, Linguistics, and Literature Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian International Journal of Multidisciplinary Research and Literature (IJOMRAL) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings International Research of Multidisciplinary Analysis Reflection: Education and Pedagogical Insights Jurnal Bisnis, Manajemen, dan Keuangan Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi

Ati Sumiati

Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta

Author-ID : 2530959

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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INFLUENCE OF DIVIDEND POLICY AND CAPITAL STRUCTURE ON FIRM VALUE Ati Sumiati; Adhi Gunawan; Susi Indriani
Jurnal Ilmiah Econosains Vol 17 No 2 (2019): Vol 17 No 2 (2019): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0172.02

The purpose of this research is to know the influence between dividend policy and capital structure on company value at the manufacturing company listed in BEI period 2016. The method in this research is a quantitative method with descriptive statistical analysis. The data analysis tool used is multiple linear regression. Sampling technique in this study using simple random sampling. The affordable population in this study were all manufacturing companies listed on the Indonesia Stock Exchange and the sample used on Isaac Michael's table was 44 companies. Test requirements analysis is done by looking for regression equation that yield Y = 1,367 + 0,163X1 + 12,236X2. The results of the analysis show: (i) there is a significant positive influence between dividend policy and firm value, (ii) there is a significant positive influence between capital structure and firm value, (iii) there is significant relation between dividend policy and capital structure to firm value. Based on the results of the analysis, the dividend policy and capital structure can be a measure of corporate value. The implication of this research explains that dividend policy and capital structure can be used as the basis of the investor's consideration before investing in a company.

PELATIHAN PEMBUATAN BAHAN AJAR UNTUK PEMBELAJARAN DARING MENGGUNAKAN APLIKASI VIDEO EDITING BAGI GURU DAN CALON GURU Munawaroh Munawaroh; Widya Parimita; Ryna Parlyna; Santi Susanti; Ati Sumiati; Sri Zulaihati
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 1 No. 2 (2021): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v1i2.35

The training is part of the community service activities of the lecturers of the Faculty of Economics, Universitas Negeri Jakarta. This Workshop is to educate and train teachers or prospective teachers to make teaching materials that are certainly interesting for students. Given the current COVID-19 pandemic, where everyone is encouraged to work or distance learning, all teachers must also teach students remotely. In addition, this training is also to prepare teachers to continue to adapt to the times because it is possible that learning and teaching activities will be carried out online and offline in the future.

The Effect of Problem Based Instruction Model Based on Learning Video and Educational Games Media on the Self Efficacy of Students of Class X SMK N 17 Jakarta Gabriella Jessi Sitohang; Ati Sumiati; Santi Susanti
Journal Corner of Education, Linguistics, and Literature Vol. 1 No. 2 (2021): November
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v1i2.9

This study discusses the differences in self-efficacy of class X students at SMK N 17 Jakarta from the application of the PBI learning model with the help of two different learning media. The media used in this research are learning videos which applied to the experimental class and educational games (quizizz) in the control class. The limitations of the problem in this study include, the broad scope only includes information obtained from the results of the application of the PBI learning model with two different media on student self-efficacy, the information presented, includes : application of the PBI learning model with learning video media and educational games, differences in student self-efficacy. The purpose of the study was to find evidence of whether there was a difference in student self-efficacy after the implementation of the PBI learning model with the help of two different media. Based on the data hypothesis test conducted by comparing the scores of the self-efficacy between the experimental class and the control class, it was concluded that there was a significant difference between the students' self-efficacy in both classes. The average score of self-efficacy in the experimental class is higher than the control class, so that in the future the use of learning video media can be one of the best alternative during the implementation of PBI learning model to support student self-efficacy.

Hubungan antara Locus Of Control dan Perfeksionisme dengan Prokrastinasi Akademik pada Mahasiswa Akuntansi Isni Mardiani; Sri Zulaihati; Ati Sumiati
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 3, No 6 (2021): December Pages 3500-5500
Publisher : Universitas Pahlawan Tuanku Tambusai

Locus of control dan perfeksionisme merupakan faktor yang mengakibatkan terjadinya prokrastinasi akademik. Penelitian ini bertujuan untuk mengetahui apakah ada hubungan locus of control dan perfeksionisme dengan prokrastinasi akademik pada mahasiswa. Metode penelitian menggunakan pendekatan korelasional dan jenis data kuantitatif, populasi penelitian sebanyak 266 mahasiswa dengan jumlah sampel 152 mahasiswa Akuntansi dan Pendidikan Akuntansi Universitas Negeri Jakarta. Teknik pengumpulan data meggunakan kuesioner lalu data dianalisis menggunakan statistik deskriptif, uji normalitas, uji linieritas, persamaan regresi berganda, uji f, uji t dan analisis koefisien determinasi dengan bantuan aplikasi SPSS versi 26. Hasil penelitian ini yaitu 1) Ada hubungan negatif antara locus of control dengan prokrastinasi akademik, 2) Tidak ada hubungan positif antara perfeksionisme dengan prokrastinasi akademik dan 3)Ada hubungan antara locus of control dan perfeksionisme secara bersama-sama dengan prokrastinasi akademik. Kesimpulannya semakin rendah tingkat locus of control dan semakin tinggi tingkat perfeksionisme yang dimiliki mahasiswa maka semakin tinggi tingkat prokrastinasi akademik pada mahasiswa, begitupun sebaliknya

Pengaruh Sikap, Self-Efficacy dan Norma Subjektif Terhadap Intensi Berwirausaha Siswa SMKN 16 Jakarta Mayya Choirunnisya; Ati Sumiati; Santi Susanti
JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan Vol 2 No 4 (2021): Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-imperatif.v2i4.86

This study aims to determine whether there is an influence between Entrepreneurial Attitudes, Self Efficacy, and Subjective Norms on Entrepreneurial Intentions in class XII students of SMKN 16 Central Jakarta. The population in this study were 210 class XII students of SMKN 16 Jakarta. The sampling technique used proportional stratified random sampling so that the sample obtained was 138 students. The data analysis technique used is multiple regression analysis. Based on the results of the study that partially showed that there was a positive and significant influence between entrepreneurial attitudes and entrepreneurial intentions, then self-efficacy had a positive and significant effect on entrepreneurial intentions and the subjective norm variable had a significant positive effect on the entrepreneurial intention variable. Simultaneously shows that entrepreneurial attitudes, self-efficacy, and subjective norms affect entrepreneurial intentions. The results of this study indicate that the magnitude of the influence of the variables of entrepreneurial attitude, self-efficacy, and subjective norms has a contribution of 57.7% to entrepreneurial intentions, while the remaining 42.3% can be described by other variables not examined by researchers.

Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance Salma Mustika Ainniyya; Ati Sumiati; Santi Susanti
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.453

Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.

PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 Diqa Hazna Widya; Ati Sumiati
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

The purpose of this research was to study the significant effect of Managerial Ownership and Dividend Policy to Debt Policy The Non-Financial sector on Listed Companies in Indonesian Stock Exchange in 2015. The method used is quantitative descriptive survey method with a descriptive and statistical analysis and regression approach. The research using the secondary data obtained from the reference center Indonesia Stock Exchange in 2015. Variable X as the independent variable is Managerial Ownership in measured by Managerial Ownership Ratio (MOWN) and Dividend Policy in measured by Dividend Payout Ratio (DPR). Meanwhile variable Y is proxied by Debt to Equity Ratio (DER). The sampling technique was conducted by random sampling. The attainable population in this research were all manufacture companies listed on the Indonesian Stock Exchange and the sample used by the computation Isaac Michael is 47 companies.The simple linier regression and resulted Å¶=0,780+0,018X1+0,122X2. The result of this research concluded that Managerial Ownership has not affect the Debt Policy where Thitung of Managerial Ownership is 0,625 smaller than Ttabel amounted to 2,000 and Dividend Policy in has positive and significant effect the Debt Policy where Thitung of Dividend Policy is 2,192 and Ttabel amounted to 2,000. In simultan. The Influence Between Managerial Ownership and Dividend Policy with Debt Policy is not significantly related. The ability of the Managerial Ownership and Dividend Policy explain Debt Policy is 10,30%. Keyword : Managerial Ownership, Dividend Policy, Debt Policy

PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA MODAL PEMERINTAH DAERAH Safiul Huda; Ati Sumiati
Jurnal Ilmiah Wahana Akuntansi Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

This research aims to examine the effect of Regional Original Income, General Allocation Funds, and Specific Allocation Funds for Capital Expenditures both partially and simultaneously. The subjects in this study were Regency/ City Regional Governments in Central Java Province. This research used a sample of 32 regencies/ cities in Central Java originating from the Regional Revenue and Expenditure Budget (APBD) Report from 2014-2016 obtained from the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The data analysis technique used is multiple linear regression with hypothesis testing using t-statistics and F-statistics and coefficient of determination. The results of the research provide information that Regional Original Income and General Allocation Funds have an effect on Capital Expenditures, while Special Allocation Funds do not affect Capital Expenditures.

THE INFLUENCE OF EXPECTATION OF RETURN AND PERCEPTION OF RISK TOWARDS THE INTEREST OF INVESTING ON REGISTERED STUDENT INVESTORS IN THE INDONESIA STOCK EXCHANGE INVESTMENT GALLERY AT STATE UNIVERSITY OF JAKARTA : PENGARUH EKSPEKTASI RETURN DAN PERSEPSI RISIKO TERHADAP MINAT INVESTASI INVESTOR MAHASISWA YANG TERDAFTAR DI GALERI INVESTASI BURSA EFEK INDONESIA UNIVERSITAS NEGERI JAKARTA Izzati Fareva; Sri Zulaihati; Ati Sumiati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 2 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i2.13

This research aims to know the influence of expectation of return and perception of risk towards the interest of investing on registered students investors in the Indonesia Stock Exchange Investment Gallery at Universitas Negeri Jakarta. A survey with a quantitative approach is the method that this study used. The accessible population in this study is 100 students and using a sample of 78 students. The data collection tool used was a questionnaire. Through multiple linear regression analysis, the study found that expectation of return has a positive and significant effect on interest of investing, perception of risk has a negative and significant effect on interest of investing, and simultanously they have a significant effect on the interest of interest investing. The conclusion that can be drawn in this study is that the expectation of return and perception of risk affect the interest of investing

THE INFLUENCE OF LEVERAGE, COMPANY SIZE, FREE CASH FLOW ON PROFIT MANAGEMENT OF IDX-LISTED MANUFACTURING COMPANIES: PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andrie Wiyogo; Ati Sumiati; Sri Zulaihati; Dwi Kismayanti Respati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 2 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i2.14

This research aims to determine the effect of Leverage, Firm Size, and Free Cash Flow on Earnings Management. The data collection method used is the Study Documentation method. The affordable collection in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 with 190 companies. Data collection by collecting data on the annual financial report on Indonesia Stock Exchange (IDX) web. The sample used was as many as 128 companies using random sampling techniques. The data analysis techniques used are multiple linear regression analysis, descriptive statistics analysis, pre-requirement, classic assumption, and hypothesis testing. Multiple linear regression analysis indicates that variables have a relation. Descriptive statistics analysis indicates an overview of each variable. Pre-requirement test analysis indicates data is distributed normally. Classic assumption test indicates data acceptable. Moreover, the hypothesis test result concludes that all hypotheses are acceptable. Based on the analysis, it is shown that leverage harms earnings management. Firm size has a positive effect on earnings management. Moreover, free cash flow harms earnings management. Then the coefficient determination in this study was 12,4% which showed the ability of leverage, firm size and free cash flow influencing earnings management while the rest were influenced by other factors not examined.

Co-Authors Achmad Fauzi Adhi Gunawan Allafannisa Maghfiroh Alma Siwi Anggita Andrie Wiyogo ANITA SARI Ary Sadana Wida Putra Catur Muhammad Erlangga DESTA AMBARSARI DIANTY RAHMAWATI Diqa Hazna Widya Dwi Handarini Dwi Kismayanti Respati Dwi Kismayanti Respati Dwi Linda Kusuma Erika Takidah Etty Gurendrawati Fitrilia Nurtamara Gabriella Jessi Sitohang Hudiyekti Prasetyaningtyas Indah Muliasari Isni Mardiani Isni Mardiani Izzati Fareva Maisaroh Maisaroh Mardi Mardi Mardi Mardi Maria Gustina Mayya Choirunnisya Mayya Choirunnisya Milenia Febriyanti Nena Muhammad Rakhmat Aghisna Munawaroh Munawaroh N Noormayusti Nadya Pitaloka Novrizal Syamra Nur Rohmatika Purbasari, Rahayu Putri Andini Putri Suwandari Rahmat Darmawan Ratna Anggraini Rida Prihatni Ridwan Fathur Rahman Ryna Parlyna Safiul Huda Salma Mustika Ainniyya Santi Susanti Sari Wahyu Utami Sartika Nawangsari Shufaira Nur Faradillah Sigit Widiatmoko Sintia Arlia Sri Zulaihati Susanti, Santi Susi Indriani Syifana Dzikri Maulidy Tuty Sari Wulan Unggul Purwohedi Wanda Pratiwi Wawan Aprianto Wawan Aprianto Widya Parimita, Widya Wiratri Anindhita Yosua Viera Yulita Yulita Zakaria, Adam Zico Figli

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