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All Journal AKUNTABILITAS Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosial dan Teknologi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Reflection: Education and Pedagogical Insights Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Achmad Fauzi

Universitas Negeri Jakarta

Author-ID : 2585747

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 Social Sciences Other

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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.

Analysis of the patient occupancy rate (BOR), operational cost budget and activity ratio on financial performance based on income capability of PNBP covering operational cost of public service agency (BLU) of DKI Jakarta provincial hospital. Istiqomah Dwi Putri; Achmad Fauzi
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

The purpose of this research is to know the influence of activity, operational cost budgeting, and bed occupancy rate on financial performance based on ability of (PNBP) revenue to cover operating cost public service agency hospital. This study aims to determine the effect of patient occupancy rate (BOR), operational budget and activities of financial performance is based on the ability of non-tax revenue to cover operating costs hospital public service agencies in the province of Jakarta period 2011-2015. Descriptive analysis showed that: (a) the value of BOR at Hospital studied quite well with a range of over 60%, (b) the absorption of operational budget is considered quite efficient because it has a small difference from the budget, (c) the ratio of activity with time measurement average receivables collectible on average figures, The results of this study indicate that patient occupancy rate (BOR), and Budget operasionalof positive and significant impact on the financial performance Hospital General Services Agency activity while variable does not affect the financial performance of the Hospital

The influence of appropriateness, technology and taxation information and discrimination against tax evasion. Ika Fitriyanti; Achmad Fauzi; Diah Armeliza
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Penelitian ini bertujuan untuk menganalisa pengaruh ketepatan pengalokasian, teknologi dan informasi perpajakan, dan diskriminasi terhadap penggelapan pajak (tax evasion).Populasi penelitian ini adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Sunter.Sampel dalam penelitian ini ditentukan berdasarkan metode convenience sampling, data dikumpulkan dengan pembagian kuisioner.Metode analisis data penelitian yang digunakan adalah regresi linier berganda.Berdasarkan hasil analisis menunjukkan bahwa ketepatan pengalokasian tidak berpengaruh signifikan terhadap penggelapan pajak, teknologi dan informasi perpajakan berpengaruh negatif dan signifikan terhadap penggelapan pajak, dan diskriminasi berpengaruh positif dan signifikan terhadap penggelapan pajak.

Analisis Determinan Harga Saham Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2019 Mei Tresnawati; Achmad Fauzi; Mardi
Jurnal Ilmiah Wahana Akuntansi Vol 16 No 1 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.017

Tujuan penelitian ini untuk menganalisis faktor yang dapat mempengaruhi harga saham pada perusahaan sektor keuangan. Variabel independen yang digunakan dalam penelitian ini adalah rasio utang terhadap ekuitas (DER), rasio pengembalian modal (ROE), dan laba per saham (EPS). Variabel dependen adalah harga saham yang diukur dengan harga penutupan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019. Sampel dikumpulkan dengan menggunakan metode purposive sampling. Total 57 perusahaan ditentukan sebagai sampel selama 2019. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa rasio utang terhadap modal tidak memiliki pengaruh terhadap harga saham sedangkan rasio pengembalian modal dan laba per saham memiliki pengaruh positif terhadap harga saham.

EFFECT OF ASSET STRUCTURE, PROFITABILITY, AND SALES GROWTH ON CAPITAL STRUCTURE OF MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE: PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Difi Dharmawan; Santi Susanti; Achmad Fauzi
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.v1i2.12

This study examines the effect of asset structure, profitability, and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The research method used is a descriptive quantitative method using secondary data with a sample of 48 manufacturing companies. The results of the requirements analysis test showed that the data were normally distributed and had a linear relationship. Based on the hypothesis test, it can be concluded that the asset structure, profitability, and sales growth have a significant positive effect on the capital structure (R2) is 18.1%. The conclusion that can be drawn in this study is that asset structure, profitability, and sales growth are factors that affect the capital structure, asset structure factors, profitability, and sales growth can be used by management in improving the company's capital structure and vice versa if shareholders want to predict capital structure when investing in a company. It is necessary to pay attention to the factors that affect the capital structure

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 PROFITABILITY, LEVERAGE, AND DIVIDEND POLICY ON STOCK PRICES ON PRIMARY AND NON-PRIMARY CONSUMER GOODS SECTOR COMPANIES: PENGARUH PROFITABILITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER DAN NON-PRIMER Zico Figli; Achmad Fauzi; Ati Sumiati
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.v2i1.51

This research aims to determinate the effect of Profitability, Leverage, and Dividend Policy on Stock Prices. The data collection method used is Study Documentation method. The affordable collection in this study was consumer cyclicals and non-cyclicals companies listed on Indonesia Stock Exchange (IDX) in 2020 with total 225 companies. Data collection by collecting data on annual financial report in Indonesia Stcok Exchange (IDX) web. This research used purposive sampling with total sampel used were as many 48 companies reduced by companies match with criteria. The data analysis techniques used is multiple linear regression analysis, desciptive statistics analysis, pre-requirement test analysis, classic assumption test, and hypothesis test. Multiple linear regression analysis indicate between variable have relation. Desciptive statistics analysis indicate overview of each variable. Pre-requirement test analysis indicate data is distributed normal. Classic assumption test indicate data acceptable. And hypothesis test result use tu conclude that all hypotheses acceptable or rejectable. Based on the analysis, it is shown that profitability have positive effect on stock price. While Leverage and Dividend Policy has no effect on stock price. Then the coefficient determination in this study was 13,8% which showed the ablity of profitabiliy, leverage, and dividend policy on stock price on influencing stock price while the rest were influenced by other factors that not examined.

Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Lingkungan Kerja Terhadap Pemilihan Karir Sebagai Akuntan Pada Mahasiswa Akuntansi Di Jakarta Zen Amalia; Achmad Fauzi; Mardi Mardi
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2366

This study aims to determine whether there is an influence between financial rewards, labor market considerations, and work environment on career choices as accountants for accounting students in Jakarta by using a survey method. The population in this study were 518 accounting students at the University of Jakarta. The sampling technique used proportional random sampling so that the sample amounted to 226 students. The data analysis technique used is multiple regression analysis. Based on the results of the research that partially shows that there is a positive and significant influence between financial rewards and career choice as an accountant, job market consideration variables have a positive and significant influence on career choice as an accountant, work environment variables have a positive and significant effect on career choice as an accountant. . Meanwhile, simultaneously it shows that financial rewards, job market considerations, and work environment influence career choices as accountants. The magnitude of the influence of the variables of financial rewards, labor market considerations, and work environment on career choices as accountants is 42.4%, while the remaining 57.6% can be described by other variables not examined by the researcher. Keyword: Financial Rewards, Job Market Considerations, Work Environment, Career Choices as Accoutant

Co-Authors Achmad Faisal Adisetia Permata Aditya Pratama Anggi Salsabila Yudisti Annisa Fitri Anugrah Sari Ati Sumiati Catur Muhammad Erlangga DARMA RIKA Diah Armeliza Dian Mega Septianti Difi Dharmawan Dwi Handarini Dwi Kismayanti Respati Dwi Kismayanti Respati Firda Nurfazriati Ma’mudah Hasanah Jaya Asja Helen Carolyn Henry Eryanto Heny Eka Sasmi I Gusti Ketut Agung Ulupui Ika Fitriyanti Indah Dwi Navita Indah Muliasari Istiqomah Dwi Putri Kartika Fatharani Mardi Mardi Mardi Mardi Mardi Mardi Mardi Mardi Mardi Maulida Swara Mahardika Mei Tresnawati Monica Dewi Nindi Azizah Alfriani Nurul Innayah Nurul Salamah Petrolis Nusa Perdana, Petrolis Nusa R.R.PONCO DEWI Rana Shabilah Ridwan Fathur Rahman Santi Susanti Santi Susanti Shabilla Yasmin Priyanti Sheila Ajrina Shufaira Nur Faradillah Sri Zulaihati Susanti, Santi Tri Hesti Utaminingtyas Uhkti Wahidniawati Unggul Purwohedi Wawan Aprianto Widya Nadya Rostania Zen Amalia Zico Figli

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