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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Edueco Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial
Ashari Sofyaun
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences Other

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PENGARUH PENGALAMAN PRAKTIK KERJA INDUSTRI DAN MOTIVASI MEMASUKI DUNIA KERJA TERHADAP KESIAPAN KERJA SISWA KELAS XI PROGRAM KEAHLIAN AKUNTANSI SMK NEGERI 3 BALIKPAPAN TAHUN AJARAN 2016/2017 Neni Sinta Bala; Ashari Sofyaun
Jurnal Edueco Vol. 1 No. 01 (2018)
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.09 KB) | DOI: 10.36277/edueco.v1i01.10

Abstract

Penelitian ini bertujuan untuk mengetahui (1) Pengaruh Pengalaman Praktik Kerja Industri terhadap Kesiapan Kerja Siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan Tahun Ajaran 2016/2017, (2) Pengaruh Motivasi Memasuki Dunia Kerja terhadap Kesiapan Kerja Siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan Tahun Ajaran 2016/2017, (3) Pengaruh Pengalaman Praktik Kerja Industri dan Motivasi Memasuki Dunia Kerja terhadap Kesiapan Kerja Siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan Tahun Ajaran 2016/2017. Penelitian menggunakan sampel sebanyak 60 siswa kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan yang dipilih secara probability simple random sampling dan jenis data yang digunakan adalah data primer, yaitu data yang dikumpulkan dan dicari sendiri oleh peneliti melalui pernyataan – pernyataan yang dimasukkan ke dalam kuesioner. Hasil penelitian ini adalah (1) Pengalaman Praktik Kerja Industri berpengaruh terhadap Kesiapan Kerja Siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan Tahun Ajaran 2016/2017 (2) motivasi memasuki dunia kerja berpengaruh terhadap Kesiapan Kerja Siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan Tahun Ajaran 2016/2017 (3) pengalaman praktik kerja Industri dan Motivasi Memasuki Dunia Kerja secara bersama-sama memiliki pengaruh terhadap Kesiapan Kerja Siswa Kelas XI Program Keahlian Akuntansi SMK Negeri 3 Balikpapan Tahun Ajaran 2016/2017.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEN KAS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2017 Ashari Sofyaun
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study used accounting profit variables, operating cash flow and curent ratio (CR), and debt to equity ratio (DER). The hypothesis proposed in this study are simultaneous and partial variable accounting profit, operating cash flow, curent ratio and debt to equity ratio influence against cash dividend in companies of the financial sector listed on Indonesia Stock Exchange 2012-2017.The result of simultaneous test (F test) shows that accounting profit, operating cash flow, curent ratio, and debt to equity ratio have significant effect to cash dividend. This can be seen from the results of SPSS showing a level of significance smaller than alpha (0.000 <0.05). Individual significance test results (statistical test t) shows that accounting earnings have a positive effect on cash dividend with a significance level of 0.003 <0.05. Operating cash flows have no effect on cash dividend where the significance level is 0.0679> 0.05. Current ratio is not influence and negative to cash dividend significance level 0.693> 0.05. While the debt to equity ratio has no influence although positive with a significance level of 0.240> 0.05. Keywords: Accounting Profit, Operating Cash Flow, CR, DER, cash dividend.
Performance Improvement Strategy with Dynamic Capabilities in Service and Knowledge Management Aspects in PDAM Jember Regency Ady Setiawan; Rini Rahmawati; Asrid Juniar; Ashari Sofyaun
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): 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.v5i3.6766

Abstract

The purpose of this study is to analyze the influence of resources on dynamic capabilities consisting of service and knowledge management aspects, as well as their effect on company performance at PDAM Kabupaten Jember. Resources are measured by indicators of production efficiency and distribution efficiency, service aspects are measured by indicators of technical services and consumer growth (customers), knowledge management is measured by indicators of the ratio of employees to consumers (customers), the ratio of education and training (training) employees, the ratio of training and education costs, company performance is measured by indicators of ROE, ROA, R and billing effectiveness. Research with SEM-PLS, research period 2011-2019, which is the period after all PDAMs in Indonesia carry out debt restructuring. The results of the study show that resources have a significant influence on aspects of service, knowledge management and company performance. Dynamic capabilities which consist of aspects of service and knowledge management have a significant influence on the company's performance of PDAM Kabupaten Jember. The results also show that dynamic capabilities are important for PDAM Kabupaten Jember to adapt to changes after debt restructuring.  
Mediation of Agency Cost on Governance in Company Financial Performance Ashari Sofyaun; Asrid Juniar; Rini Rahmawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): 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.v5i3.6772

Abstract

Financial performance in the perspective of governance with agency cost is the research objective. The study was conducted during the period 2013-2021 on state-owned companies on the Indonesian stock exchange with a purposive sampling method approach. Managerial ownership, leverage and board size as representatives of corporate governance. In measuring financial performance indicators of ROA and firm value are used. SEM-PLS multivariate analysis was used as a data analysis technique. affected by leverage, agency costs and return on assets is significantly Leverage and agency costs have a significant effect on return on assets. leverage and board size have a significant effect on agency costs. Leverage and board size were successfully mediated by agency costs in influencing firm value and ROA. 
ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT TO ORGANIZATIONAL CITIZENSHIP BEHAVIOR Rini Rahmawati; Muhammad Rowi Ashari; Asrid Juniar; Ashari Sofyaun
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9674

Abstract

Abstract This study aims to analyze the effect of Organizational Culture and Organizational Commitment on Organizational Citizenship Behavior (OCB) conducted on Hasnur Polytechnic Employees. The population in this study were 61 employees of the Hasnur Polytechnic. The sampling technique used is nonprobability sampling with the technique used is census or total sampling so that the sample used is the entire population of 61 people. This type of research is quantitative by using a questionnaire in data collection. Data analysis technique using Multiple Linear Regression Analysis. The results of this study indicate that Organizational Culture and Organizational Commitment have a positive and significant effect on Organizational Citizenship Behavior (OCB). Employees who have a strong organizational culture supported by good organizational commitment will be able to create OCB, namely doing work outside their job description according to the job description without having to be forced or do it voluntarily. The results of this study are expected to be input for organizations to pay attention to organizational culture and organizational commitment to produce Organizational Citizenship Behavior (OCB). Keywords : Organizational Culture, Organizational Commitment, OCB
Pertumbuhan Laba Dalam Ukuran Rasio Keuangan Nisa Indri Yani; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/qq51g237

Abstract

The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growth positively.
Kinerja Keuangan Industri Sepak Bola dalam Perspektif Likuditas dan Solvabilitas Muhammad Alrezqi Ananda; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/2x1srh27

Abstract

The purpose of this study is to determine the effect of Liquidity and Solvabilty on financial performance in the professional football industry. In this study, the number of samples was 11 football industries. The method used in this study is multiple regression analysis with secondary data taken from the financial reports of the football industry for the period 2020 to 2023. The results of the study indicate that partially the Current Ratio and Quick ratio variables have no effect. Debt to Asset Ratio and Debt to Equity Ratio are proven to have a statistically significant effect on Financial Performance with a negative relationship direction.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset, dan Earnings Per Share Terhadap Harga Saham Alisya Putri Wardhani; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/djwqsm28

Abstract

The purpose of this study is to determine the effect of Current Ratio, Debt to Equity Ratio, Return On Asset, dan Earnings Per Share both simultaneously and partially on stock prices. The total of population in this study were 15 companies and the research sample was 13 financing service companies registered on the IDX, taken using criteria determined by the author. The analytical method used is multiple linear regression.
Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Subsektor Food and Beverage Ismah Fahrizah; Ashari Sofyaun; Matyani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/35gjv717

Abstract

This study aims to test the influence of liquidity as measured by the Current Ratio and Solvency as measured by Debt to Equity Ratio and Profitability with Return On Equity proxy on Stock Price. The data used is secondary data from the Annual Report. The sample used in this study was 15 companies in the Food and Beverage subsector. listed on the Indonesia Stock Exchange that meets the requirements for use in research with a period of 20 20 to 2023 ( 4 years), so that the data observed is 60. This study uses a quantitative method with SPSS analysis tools . The findings of this study indicate that Liquidity has a positive effect on stock prices. Solvability and profitability partially do not affect stock prices.
Harga Saham Dalam Perspektif Debt to Equity Ratio, Return on Equity dan Earnings Per Share Ikka Dwi Lestari; Matyani; Ashari Sofyaun
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/gnh97s81

Abstract

The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices . Other findings show that stock prices can be influenced by the Earning Per Share variable.
Co-Authors Alisya Putri Wardhani Anak Agung Istri Sri Wiadnyani Asrid Juniar Asrid Juniar Ikka Dwi Lestari Imelda Muntiara Putri Ismah Fahrizah Matyani Muhammad Alrezqi Ananda Muhammad Rowi Ashari Neni Sinta Bala Nisa Indri Yani Rini Rahmawati Rini Rahmawati