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All Journal Jurnal Ekonomi dan Pendidikan Jurnal Akuntansi dan Pajak Jurnal Pendidikan Ekonomi & Bisnis Journal of Economic, Bussines and Accounting (COSTING) Shirkah: Journal of Economics and Business EDUKATIF : JURNAL ILMU PENDIDIKAN Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Balance : Jurnal Akuntansi dan Manajemen Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Keuangan dan Perbankan Jurnal Penelitian Ilmu Pendidikan Indonesia Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi

Mardi Mardi

Universitas Negeri Jakarta

Author-ID : 2566140

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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ANALISIS KECUKUPAN MODAL PADA BANK KONVENSIONAL DI INDONESIA Fitri Abriani Jinggili; Mardi Mardi; Santi Susanti; Dwi Kismayanti Respati
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2767

The problem is still found disparity in the results of research on capital adequacy in conventional banks in Indonesia, therefore conducted testing the influence of rentability, liquidity, and business efficiency on capital adequacy in conventional banks in Indonesia. The research using quantitative methods on 87 Conventional Banks with purposive sampling techniques 4 criteria, so that obtained 71 samples of conventional banks. The data in this research is secondary data from the annual reports of conventional banks in the 2019 period. The research method used is multiple linear regression analysis. This research concluded that rentability, liquidity, and business efficiency are considered to be the dominant and significant factors influencing and improving capital adequacy in Conventional Banks. Therefore, this research focuses any factors to know influence on capital adequacy. This is because capital adequacy has a very important function in carrying out operational activities Keywords: Conventional Banks, Rentability, Liquidity, Business Efficiency, Capital Adequacy

Impact Self-Efficacy and Supervisor Support on Transfer of Training: Two-Stage Approach Analysis Iswahyudi Iswahyudi; Corry Yohana; Mardi Mardi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 7 No 1 (2019): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

The training program has the ultimate goal and the knowledge gained in the training can be transferred back to work. This study aims to determine the effect of Self-Efficacy and Supervisor support on Transfer Training through Motivation to Transfer. The sample in this research is the PMQ employee at PT. Sumatra Prima Fibreboard. The sample technique used was purposive sampling, namely employees who had participated in the PMQ Skills training program with a valid total response of 203 respondents. Data collection was done by collecting questionnaires using the 5 Likert point scale. The data analysis method used in this study was Partial Least Squares-Structural Equation Modeling (PLS-SEM) using WarpPLS version 5. The results showed that Self-Efficacy, Supervisor Support, and Motivation to Transfer from a positive and significant provider for Transfers of Training. Self-Efficacy and Supervisor Support are positive and significant variables in influencing Motivation to Transfer. The results of the study also showed that Self-Efficacy and Supervisor support had a significant and significant effect on Transfer Training through Motivation to Transfer.

PENGARUH PENGGUNAAN MEDIA SOSIAL DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS NEGERI JAKARTA Maria Gustina; Ati Sumiati; Mardi Mardi
Jurnal Ekonomi dan Pendidikan Vol 18, No 2 (2021)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jep.v18i2.41027

Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Penggunaan Media Sosial dan Lingkungan Keluarga Terhadap Minat Berwirausaha Pada Mahasiswa Fakultas Ekonomi Universitas Negeri Jakarta. Metode yang digunakan adalah metode kuantitatif. Populasi terjangkau dalam penelitian ini adalah mahasiswa S1 di Fakultas Ekonomi UNJ angkatan 2018 yang berjumlah 269 orang dengan sampel sebanyak 161 orang menggunakan teknik proportional random sampling. Pengumpulan data menggunakan instrument kuesioner dengan skala likert. Uji persyaratan analisis yang dilakukan menujukkan hasil yakni data berdistribusi normal dan linear. Berdasarkan hasil uji hipotesis dan uji koefisien determinasi dapat disimpulkan bahwa semua hipotesis diterima. Koefisien determinasi pada penelitian ini adalah 46,7% yang menunjukkan penggunaan media sosial dan lingkungan keluarga dalam memengaruhi minat berwirausaha sedangkan sisanya dipengaruhi faktor lain yang tidak diteliti. Berdasarkan hasil analisis tersebut dapat disimpulkan bahwa Penggunaan Media Sosial dan Lingkungan Keluarga secara simultan berpengaruh terhadap Minat Berwirausaha.Abstract: This research was conducted on undergraduate students at the Faculty of Economics UNJ. The method used is the survey method with questionnaires. The affordable population in this study was undergraduate students at the Faculty of Economics unj class of 2018 which amounted to 269 people with a sample of 161 people using proportional random sampling techniques. The data analysis techniques used are descriptive analysis, analysis requirement test, hypothesis test, and determination coefficient test. The analysis requirements test conducted showed the results are normal and linear distributed data. Based on the results of hypothesis tests and coefficients of determination, it can be concluded that all hypotheses are accepted. The coefficient of determination in this study was 46.7% which showed the use of social media and family environment in influencing entrepreneurial interests while the rest was influenced by other factors that were not studied. Based on the results of the analysis, it can be concluded that the use of social media and family environment simultaneously affects entrepreneurial interests.

Pengaruh Lingkungan Sekolah dan Self-Efficacy terhadap Minat Melanjutkan Pendidikan ke Perguruan Tinggi Melalui Mediasi Prestasi Belajar Heny Eka Sasmi; Achmad Fauzi; Mardi Mardi
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 4, No 1 (2022)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v4i1.1461

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan sekolah dan self-efficacy terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui mediasi prestasi belajar pada siswa SMK program keahlian akuntansi keuangan lembaga di Kec.Kemayoran Jakarta Pusat tahun pelajaran 2020-2021. Data yang digunakan merupakan data kuantitatif metode proporsional random sampling dengan melihat tabel Issac & Michael. Populasi dalam penelitian ini sebesar 180 orang dengan perolehan sampel sebesar 121 responden. Hipotesis diuji dengan menggunakan analisis jalur (path analysis) dan sobel test. Hasil penelitian pada model I diketahui lingkungan sekolah berpengaruh signifikan dan self-efficacy tidak berpengaruh signifikan terhadap prestasi belajar. Model II diketahui hasil lingkungan sekolah tidak berpengaruh signifikan, self-efficacy dan prestasi belajar berpengaruh signifikan terhadap minat melanjutkan pendidikan ke perguruan tinggi. Model III diketahui hasil lingkungan sekolah berpengaruh signifikan secara tidak langsung dan self-efficacy tidak berpengaruh signifikan secara tidak langsung terhadap minat melanjutkan pendidikan ke perguruan tinggi melalui mediasi prestasi belajar siswa

Analisis Kecemasan Akademis Melalui Self Efficacy dan Dukungan Sosial pada Siswa SMK Jurusan Akuntansi Shabilla Yasmin Priyanti; Mardi Mardi; Achmad Fauzi
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 3, No 3 (2021): June Pages 631-1091
Publisher : Universitas Pahlawan Tuanku Tambusai

Penelitian diawali munculnya masalah kecemasan akademis pada siswa di SMK Akuntansi, akibat perubahan proses pembelajaran selama COVID 19 dan bersamaan menumpuknya tugas sekolah. Tujuan penelitian ialah menganalisis kecemasan akademis melalui self efficacy dan dukungan sosial pada siswa kelas XII Akuntansi. Pendekatan yang digunakan merupakan pendekatan kuantitatif dan menggunakan metode survei, data dikumpulkan menggunakan kuesioner dengan skala Likert. Sampel menggunakan 103 siswa dengan teknik proportional random sampling. Data penelitian di analisis dengan SPSS versi 27. Hasil uji-T menggambarkan self efficacy dan dukungan sosial berpengaruh negatif signifikan terhadap kecemasan akademis secara parsial. Sedangkan menggunakan uji-F disimpulkan self efficacy dan dukungan sosial berpengaruh signifikan terhadap kecemasan akademis secara simultan. Self efficacy dan dukungan sosial memiliki kontribusi 46,6% untuk memprediksi kecemasan akademis. Penelitian ini berkontribusi terhadap pembuktian secara empiris mengenai pengaruh self efficacy dan dukungan sosial dengan kecemasan akademis yang dialami peserta didik

Analysis of Tax Aggressiveness on the Consumer Non-Cyclicals, Property and Real Estate Sector Companies in the Indonesia Stock Exchange, 2018-2019 Firda Nurfazriati Ma’mudah; Achmad Fauzi; Mardi Mardi; Dwi Kismayanti Respati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2595

This study aims to analyze the tax aggressiveness influenced by Leverage, Capital Intensity and Inventory Intensity in consumer non-cyclicals, property and real estate sector companies on the Indonesia Stock Exchange for the 2018-2019 period. Using descriptive quantitative method, and a sample of 72 companies, the data were analyzed by multiple linear regression, t and F statistic tests and and coefficient of determination. The results of hypothesis testing are that leverage has a significant positive effect on tax aggressiveness capital intensity has a significant positive effect on tax aggressiveness, while inventory intensity has a significant negative effect on tax aggressiveness. Simultaneously leverage, capital intensity and inventory intensity have a significant effect on tax aggressiveness leverage effect, capital intensity and inventory intensity on tax aggressiveness is 44.9% and the remaining 55.1% is influenced by other factors that have not been studied. It is suggested that the next research uses other sector companies and enlarges the number of samples, and uses CSR, liquidity, profitability variables to influence the company's tax aggressiveness. This research can be used as information for potential investors to carefully invest the company's capital.

PEMBINAAN KEGIATAN KEWIRAUSAHAAN MELALUI PELATIHAN EFFECTIVE BUDGETING SKILL BAGI MAHASISWA DI UNIVERSITAS NEGERI JAKARTA RAWAMANGUN-JAKARTA TIMUR Mardi Mardi; Tjuju Fatimah; Santi Susanti; Susi Indriani
Bahasa Indonesia Vol 11 No 1 (2014): SARWAHITA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Kegiatan ini merupakan salah satu upaya untuk membantu perkembangan kegiatan kewirausahaan yang kondusif bagi mahasiswa di lingkungan kampus. Praktek kegiatan kewirausahaan sangat mendapatkan perhatian dari berbagai pihak , baik dari dalam ataupun dari luar kampus. Hal ini selaras dengan pengembangan wira usaha kreatif dalam menggerakkan perekonomian yang mandiri, Efek yang dirasakan adalah banyaknya sarana prestasi yang dapat dicapai oleh mahasiswa sebagai pemicu semangat dengan adanya berbagai lomba dengan hadiah menarik yang dapat diikuti. Walaupun hal ini hanya pemacu akan tetapi kegiatan â€“ kegiatan tersebut merupakan pemupukan bibit wira usaha yang harus dikembangkan dan dibina dengan baik. Semua potensi yang telah ada tersebut butuh diarahkan untuk dapat berkembang dan tumbuh ekspansif dalam jangka panjang sehingga bisa berperan aktif dalam perekonomian secara riil, seperti tujuan yang diharapkan. Kendala yang ada pada mahasiswa pelaku wira usaha ini adalah sangat sedikit yang mempunyai visi & misi yang definitive secara jangka panjang terkait masa depan bisnisnya. Kebanyakan mereka hanya berorientasi jangka pendek dan melihat bagaimana nanti saja untuk perkembangan bisnis selanjutnya. Sehingga pada prakteknya, pengelolaan rencana masa depan baik dari sisi manajemen dan keuangan belum terkelola dengan baik. Pengarahan tentang perlunya visi dan misi yang jelas dan pengorganisasian rencana, pelaksanaan kegiatan , pengawasan, dan input balik secara berkesinambungan merupakan bagian aplikasi dari anggaran yang efektif. Pengetahuan akan hal ini akan sangat membantu mereka dalam mengelola bisnisnya menjadi besar dan sukses , bagaimana mulai dari MIMPI yang Jelas (Go Nasional dalam 3 tahun), mengorganisir dokumen (bukti pengeluaran dan bukti penerimaan), mengklasifikasikan ke dalam akun yang diperlukan, membuat projeksi strategi jangka pendek dan panjang, memprediksi biaya dan pendapatan berdasarkan strategi yang telah dibuat, dan melakukan control pencapaian atas leveling strategy (misal berdasarkan waktu pencapaian/ kualitas pelayanan).

INFLUENCE OF EASE OF USE, SECURITY AND RISK PERCEPTION ON INTEREST IN THE USE OF FINANCIAL TECHNOLOGY (FINTECH) PAYMENT LINKAJA SYARIAH : PENGARUH KEMUDAHAN PENGGUNAAN, KEAMANAN DAN PERSEPSI RISIKO TERHADAP MINAT PENGGUNAAN FINANCIAL TECHNOLOGY (FINTECH) PAYMENT LINKAJA SYARIAH Maulida Swara Mahardika; Achmad Fauzi; Mardi Mardi
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (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.v1i3.41

This study aims to determine the effect of ease of use, security and perceived risk on interest in use. This research was conducted at SMK PB Sudirman 2, this study used simple random sampling with 94 students as respondents using an online questionnaire with a linkert scale. The data is processed using SPSS v26 software. The research hypotheses were tested using multiple regression test, T-test and coefficient terminatedi. The results of this study indicate that there is a significant positive value between ease of use and interest in use, there is a significant positive effect between security and interest in use, there is a significant influence between perceived risk and interest in use. In this study, it was found that the easier it is, to provide security and guarantee the risk of using the Aja Syariah fintech payment link, the more interest it will be used. So that fintech payment companies should pay attention to these three factors

EFFECT OF CASH TURNOVER, RECEIVABLE TURNOVER, AND INVENTORY TURNOVER ON PROFITABILITY: PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Mochamad Ihza Prasena; Sri Zulaihati; Mardi Mardi
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): 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.v2i1.44

The study used secondary data obtained from the web www.idx.co.id. The analysis used in this study was using multiple linear regressions used to examine the influence of independent variables on dependent variables, a study population of 182 companies and a research sample of 48 companies selected using purposive sampling techniques. The results showed that partially the cash turnover variable had an influence on profitability. Variables perputarn receivables have no influence on profitability and inventory turnover variables have an influence on profitability. Simultaneously variable cash turnover, receivable turnover and inventory turnover have an influence on the proditability of manufacturing companies. The results of the determination coefficient test of 9.1% while the remaining 90.9% were explained by other variables not studied in the study

Determinants of Dysfunctional Audit Behavior in the Public Accounting Firms Mardi Mardi; Susi Indriani Sarka; Kardoyo Kardoyo
Shirkah: Journal of Economics and Business Vol. 7 No. 1 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

This study is an empirical examination of the determinants of dysfunctional audit behavior based on professional commitment and organizational commitment, as well as the turnover intention in a public accounting firm. Data were obtained from 100 auditors who have been registered as members of the Indonesian Institute of Certified Public Accountants (IICPA) with a minimum period of active duty of one year using online questionnaires. Data were analyzed using the Structural Equation Modelling with LISREL. This study concludes that organizational commitment and professional commitment have a negative effect on dysfunctional audit behavior and turnover intention. Commitment is crucial to avoiding dysfunctional audit behavior since persons who are committed are less likely to engage in such behavior. Conversely, the more the turnover intention, the higher the risk of dysfunctional audit behavior. Thus, it is suggested that auditors have emotional relationships, economic values, religious morals, and ethical attitudes when performing their duties as public accountants.

Co-Authors - Kardoyo Achmad Fauzi Aditya Pratama Arenal Arenal Ati Sumiati Corry Yohana Dinda Marsa Fhadira Dwi Handarini Dwi Kismayanti Respati Dwi Kismayanti Respati Eli Rahayu Setyaningsih Fadlan Ahmad Rafiqi Firda Nurfazriati Ma’mudah Fitri Abriani Jinggili Henry Eryanto Heny Eka Sasmi Herni Kurniawati I Gusti Ketut Agung Ulupui Intan Cahyani Iswahyudi Iswahyudi Khansha Sindra Irfani Maria Gustina Maulida Swara Mahardika Mochamad Ihza Prasena Muklas Nur Ardiansyah Musyaffi, Ayatulloh Michael Mutiara Ramadhan Namira Dwi Martina Yogi Nawang Wulansari Niken Dwi Warna Zaky Nindi Azizah Alfriani Novia Andhini Nur Rohmatika Putri Fauziyah Nur Azizah Retno Purwitasari Reyza Diva Afiana Rida Prihatni Santi Susanti Shabilla Yasmin Priyanti Sri Zulaihati Suci Nabila Annisa Susanti, Santi Susi Indriani Susi Indriani Sarka Talisya Alvini Tjuju Fatimah Wawan Aprianto Zahra Amanda Risky Zen Amalia

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