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Pengaruh Motivasi Belajar, Pola Asuh Orang Tua, dan Fasilitas Belajar Terhadap Kemandirian Belajar Akuntansi di SMKN 46 Jakarta Novia Andhini; I Gusti Ketut Agung Ulupui; Mardi Mardi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.4032

Abstract

Fase peralihan dari pembelajaran online ke pembelajaran normal di sekolah setelah masa pandemi covid 19 membuat kemandirian belajar siswa menurun. Banyak faktor yang mempengaruhi kemandirian belajar siswa, beberapa diantaranya ialah motivasi belajar, pola asuh orang tua, dan fasilitas belajar. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara motivasi belajar, pola asuh orang tua, dan fasilitas belajar terhadap kemandirian belajar siswa jurusan Akuntansi dan Keuangan Lembaga di SMK Negeri 46 Jakarta. Penelitian ini menggunakan metode kuantitatif dengan metode survey dan sampel penelitian menggunakan metode simple random sampling sebanyak 140 siswa. Adapun teknik analisis data yang digunakan adalah uji analisis regresi berganda, uji normalitas, uji linieritas, uji hipotesis (uji t dan uji F), dan uji koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara motivasi belajar, pola asuh orang tua, dan fasilitas belajar terhadap kemandirian belajar.
Pengaruh Kepemilikan Institusional dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Intan Cahyani; Mardi Mardi; I Gusti Ketut Agung Ulupui
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2937

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Kepemilikan Institusional, dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Sampel yang digunakan dalam penelitian ini merupakan perusahaan pada sektor keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan total sampel sebanyak 150 perusahaan selama 3 tahun. Teknik analisa data yang digunakan adalah Analisis Regresi Data Panel dan Moderated Regression Analisys (MRA) dengan aplikasi Eviews 12. Hasil penelitian menunjukkan kepemilikan instistusional berpengaruh negatif signifikan terhadap nilai perusahaan sektor keuangan periode 2020-2022. Struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan sektor keuangan periode 2020-2022. Profitabilitas tidak mampu memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan sektor keuangan periode 2020-2022. Profitabilitas tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan sektor keuangan periode 2020-2022. Pada penelitian selanjutnya diharapkan menggunakan variabel lain sebagai variabel moderasi, seperti kebijakan dividen dan menggunakan sampel perusahaan dari sektor lain agar hasil penelitian juga dapat mewakili sektor usaha lain.
Pengembangan Pembelajaran Daring dan Media Online Terhadap Kemandirian Belajar yang Dimediasi Motivasi Belajar Siswa SMA Namira Dwi Martina Yogi; Mardi Mardi; Aditya Pratama
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.397

Abstract

Technology has an important role, because it can improve the quality of education. The use of online media in the e-learning process is very important for transferring knowledge and can increase the effectiveness of online learning. Students who have high learning motivation are able to control their ability to learn independently. This study aims to examine the effectiveness of online learning and online media on learning independence mediated by learning motivation to explain this relationship. This research uses descriptive quantitative method. The sample used was 181 grade 11 high school students. The data in this study are primary data using a Likert scale. Sampling using proportional random. Data analysis technique used SmartPLS version 3.0 software. The results of the study stated that the Effectiveness of Online Learning had a positive and significant effect on Learning Independence, the Effectiveness of Online Learning had a positive and significant effect on Learning Motivation, Online Media had a positive and significant effect on Online Learning Effectiveness, Online Media had a positive and significant effect on Learning Independence, Online media has a positive and significant effect on learning motivation, learning motivation has a positive and significant effect on learning independence. The effectiveness of online learning has an effect on learning independence through learning motivation. Online media has a positive effect on learning independence through learning motivation. This research is an input for teachers to motivate students to learn independently and develop technological innovation and improve student learning abilities.
Diagnosing Innovation Challenges in Indonesian SMEs: A Bibliographic Analysis and Conceptual Framework for Strategic Intervention Arenal Arenal; Henry Eryanto; Mardi Mardi
Interdisciplinary Social Studies Vol. 5 No. 3 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i3.1130

Abstract

Small and medium-sized enterprises (SMEs) in Indonesia are critical drivers of economic growth and employment, yet they face persistent innovation challenges that impede competitiveness. Structural, strategic, and geographical disparities across the archipelago limit SMEs’ ability to leverage external knowledge, engage in open innovation, and adopt digital transformation initiatives effectively. This study aims to diagnose key innovation barriers in Indonesian SMEs and develop a conceptual framework to guide strategic interventions. A systematic bibliographic analysis was conducted using 788 Scopus-indexed documents published between 2000 and 2025. Keyword co-occurrence, thematic mapping, and temporal overlay analyses were applied to identify the conceptual structure, thematic clusters, and evolutionary patterns in SME innovation research. The analysis highlighted seven critical challenges: limited absorptive capacity, low engagement in open innovation, misaligned business strategies, insufficient policy support, fragmented innovation networks, weak innovation culture and leadership, and ineffective benchmarking systems. Findings indicate that while foundational concepts such as performance and entrepreneurship are well-established, strategic mechanisms and digital transformation remain peripheral in both practice and literature. The study’s discussion emphasizes the need for integrated interventions across organizational, knowledge, and strategic execution levels. In conclusion, the proposed multi-level conceptual framework provides a diagnostic tool for policymakers and SME managers to identify bottlenecks, enhance innovation capacity, and strengthen regional competitiveness.
THE EFFECT OF ECONOMIC SUSTAINABILITY KPIs ON INVESTMENT PROFIT QUALITY AND FINANCIAL PERFORMANCE OF E-COMMERCE ISSUERS IN INDONESIA FOR THE PERIOD 2021–2024 Reyza Diva Afiana; Mardi Mardi; Achmad Fauzi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/718fx772

Abstract

This study aims to analyze the effect of economic sustainability indicators measured through Key Performance Indicators (KPIs) on investment earnings quality and financial performance among e-commerce issuers in Indonesia during the 2021 to 2024 period. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that economic sustainability KPIs significantly influence investment earnings quality and financial performance. Earnings quality also significantly contributes to financial performance and partially mediates the relationship between economic sustainability KPIs and firm performance. These results emphasize the strategic importance of sustainability reporting in enhancing the quality of accounting information and improving long-term value creation in the digital sector.