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All Journal Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Bina Gogik: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar International Journal of Science and Society (IJSOC) RELEVAN : Jurnal Riset Akuntansi Jurnal Keuangan dan Perbankan Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Akurasi
Susilawati
Universitas Pancasila
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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ANALISIS KEBIJAKAN DEVIDEN SEBELUM DAN SESUDAH UU OMNIBUS LAW CIPTA KERJA DIBERLAKUKAN DI ERA NEW NORMAL Susilawati; Ameilia Damayanti; Sri Ambarwati; Gabriella
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.251 KB) | DOI: 10.35814/relevan.v2i1.2815

Abstract

This study aims to find out if there are differences in dividend policies before and after the Omnibus Law on Job Creation was enacted in the new normal era. The variable used in this study is the dividend policy as measured by the dividend payout ratio. The sample used in this study are pharmaceutical and food and beverage industry companies listed on the Indonesia Stock Exchange, published financial reports in 2017 - 20120 with 19 sample companies using the purposive sampling method. The results of the study show that there are differences in dividend policies in the pharmaceutical, food and beverage industry in the period before the new normal or before the provisions of the Omnibus Law in Job Creation were enacted in Indonesia, namely lower dividend payments or policies. Then there are differences in dividend policies in the pharmaceutical, food and beverage industries in the period after the new normal or after the provisions of the Omnibus Law Employement Law are enacted in Indonesia, namely higher dividend payments or policies
PENGARUH PENERAPAN MODEL REACT (RELATING, EXPERIENCE, APPLYING, COOPERATION, TRANSFER) TERHADAP HASIL BELAJAR PPKN PADA PESERTA DIDIK Susilawati; Damanhuri; Wika Hardika Legiani
Jurnal Binagogik Vol. 10 No. 2 (2023): JURNAL BINAGOGIK
Publisher : LPPM STKIP Bina Bangsa Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61290/pgsd.v10i2.709

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Model REACT (Relating, Experience, Appying, Cooperation, Tranfering) Terhadap Hasil Belajar PPKn Pada Peserta Didik Kelas XI IPA di MA Al-Khairiyah Rancaranji. Penelitian ini merupakan penelitian jenis korelasi dengan pendekatan kuantitatif. Subyek dalam penelitian ini ada seluruh peserta didik kelas XI jurusan IPA di MA Al – Khairiyah Rancaranji Tahun 2022/2023 berjumlah 40 orang yang dijadikan sebagai populasi sekaligus sampel dalam penelitian. Untuk menemukan jawaban dari permasalahan yang ada dalam penelitian ini, maka dilakukan diantara-Nya; uji liniaritas, homogenitas, normalitas, dan regresi sederhana. Hasil yang didapat dari seluruh uji prasyarat yang telah dilakukan dinyatakan telah memenuhi syarat atau asumsi masing-masing dari setiap pengujian yaitu bersifat (normal, linear dan homogen). Dan hasil akhir yang menggunakan product momen dalam penelitian ini menunjukkan bahwa terdapat pengaruh penerapan model REACT terhadap hasil belajar PPKn pada peserta didik, yang signifikan dengan arah pengaruh yang bersifat positif. Dengan demikian dalam penelitian ini diketahui bahwa terdapat pengaruh antara penerapan model REACT terhadap hasil belajar PPKn pada peserta didik di MA Al Khairiyah Rancaranji.
Fraud teori, dan keterkaitan dengan bidang akuntansi, manajemen, ethical culture, audit dan tehnologi: Suatu studi literatur Sri Ambarwati; Susilawati Susilawati; Ameilia Damayanti; Roy Prakoso
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.1013

Abstract

This article delves into various theories about fraud and their development, explaining why the theory of fraud is both broad and constantly evolving. The method used in this research was a literature study, referencing the period since the beginning of the development of the Fraud theory. Each theory is criticized for giving way to new variables, making the most appropriate contribution to scientific development, and explaining fraud prevention practices in companies. Research on fraud has been widely carried out both abroad and in Indonesia. The findings from this literature study reveal that fraud is inseparable from ethics. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. It is necessary to incorporate ethical elements into higher education curricula and to include aspects of information technology in theoretical models due to the increasingly advanced technological developments. Public interest statement Fraud is not solely related to management accounting but also involves behavioral accounting and psychological aspects, which should be integrated because fraud involves organizational and human behavior.
Co-Authors Ahmad Ali Akbar Aslamy Ameilia Damayanti Ameilia Damayanti Ameilia Damayanti Damanhuri Derryawan Derryawan Djaddang, Syahril Endang Ety M Fahruddin Salim Findita Gabriella Harimurti Wulandjani LAILAH FUJIANTI M. Ardiansyah Syam M. ARDIANSYAH SYAM Mombang Sihite Nungki P Nunky P Nurmala Ahmar Riyanto Wujarso Roy Prakoso Sailendra S Sailendra Sailendra Shanti Lysandra Syahril Djaddang Djaddang Wika Hardika Legiani Zulkifli