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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Aksara: Jurnal Ilmu Pendidikan Nonformal Didaktika: Jurnal Kependidikan Sosio-Didaktika: Social Science Education Journal Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Riset Akuntansi dan Keuangan Indonesia Jurnal Teologi Rahmat Jurnal Manajemen Maranatha Jurnal Akuntansi
Yuliana Gunawan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Implementasi Pendidikan Agama Kristen Berdasarkan Kurikulum Merdeka Belajar Bagi Pertumbuhan Spiritualitas dan Peningkatan Prestasi Siswa Sekolah Menengah Atas Daulat Marulitua Tambunan; Ita Marlina; Aleksky BMB; Yuliana Gunawan
Didaktika: Jurnal Kependidikan Vol. 14 No. 2 Mei (2025): Didaktika Jurnal Kependidikan
Publisher : South Sulawesi Education Development (SSED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58230/27454312.2185

Abstract

Penelitian ini mengkaji implementasi Pendidikan Agama Kristen berbasis Kurikulum Merdeka Belajar di SMAN 7 Bekasi, dengan fokus pada dampak terhadap pertumbuhan spiritualitas dan peningkatan prestasi akademik siswa kelas X. Masalah utama yang dihadapi adalah kurangnya interaksi yang efektif antara kurikulum dan kebutuhan spiritual siswa, serta tantangan dalam meningkatkan partisipasi aktif dan prestasi akademik. Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana Kurikulum Merdeka dapat memfasilitasi pengajaran agama Kristen yang lebih mendalam dan relevan. Metode yang digunakan adalah pendekatan kualitatif, melibatkan wawancara mendalam dengan guru dan siswa, observasi kelas, dan analisis dokumentasi kurikulum. Hasil penelitian menunjukkan bahwa Kurikulum Merdeka meningkatkan keterlibatan siswa dalam kegiatan kerohanian, seperti membaca Alkitab dan melakukan doa, serta meningkatkan partisipasi dalam kegiatan praktis yang mendukung soft skills dan karakter. Pembahasan menunjukkan bahwa kendati ada peningkatan partisipasi dan prestasi, tantangan tetap ada dalam hal pelatihan teknologi bagi guru dan pemantauan berkelanjutan untuk memastikan tujuan pendidikan tercapai. Ditekankan pentingnya strategi pengajaran inovatif yang mengintegrasikan nilai-nilai Kristen dengan teknologi dan sumber daya digital. Kesimpulannya, meskipun implementasi ini menunjukkan hasil positif, penyesuaian dan evaluasi berkelanjutan diperlukan untuk memastikan bahwa kurikulum terus berkembang sesuai dengan kebutuhan siswa dan standar pendidikan. Penelitian ini merekomendasikan pelatihan lebih lanjut bagi guru dan keterlibatan orang tua untuk memperkuat penerapan kurikulum.
Implementation of Christian Religious Education Based on the Independent Curriculum: Implications for the Growth of Spirituality and Academic Achievement of Class X Students of SMAN 7 Bekasi Tambunan, Daulat Marulitua; Marlina, Ita; BMB, Aleksky; Gunawan, Yuliana
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 2 (2024): 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.v5i2.1701

Abstract

This study examines the implementation of Christian Religious Education based on the Independent Curriculum at SMAN 7 Bekasi, focusing on its implications on the growth of spirituality and academic achievement of grade X students. This research uses a qualitative approach through in-depth interviews with teachers and students, classroom observations, and analysis of curriculum documents. The results of the study show that the implementation of the Independent Curriculum encourages students' active involvement in spiritual activities, such as Bible reading and prayer together, while increasing learning motivation and academic achievement. In addition, the integration of practical learning that emphasizes character development and soft skills contributes to improving the quality of interactions in the classroom. These findings show that the curriculum not only functions as an academic instrument, but also as a means of strengthening students' spiritual values. The implications of this study emphasize the importance of innovative teaching strategies that combine Christian values with a freedom-based curriculum approach. The recommendations are directed at increasing teacher capacity through ongoing training and parental involvement as educational partners. Thus, the implementation of the Independent Curriculum can make a significant contribution to the growth of spirituality and academic achievement of students.
Environmental, Social, and Governance to Firm Value: Profitability as a Moderating Variable Pardamean, Risky Jhonatan; Gunawan, Yuliana
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11825

Abstract

Purpose – This study aims to explore in depth analyze aspects related to environmental, social responsibility, and governance (ESG) on firm value where profitability is considered as a moderating element in analytical models. Design/Methodology/Approach – A quantitative approach was employed in this study using Moderated Regression Analysis (MRA). The sample was selected through a purposive sampling technique, resulting in 210 firm-year observations from the 2019–2023 period that met specific criteria, such as having ESG scores and published sustainability reports. Findings – The results demonstrate that ESG scores do not have a positive impact on firm value, while profitability projected through Return on Assets (ROA) has a positive impact on firm value. However, profitability does not act as a moderator in the relationship between ESG and firm value. Research limitations/Implications – These findings imply that while ESG holds strategic value in sustainability strategies, its influence on company valuation Indonesian firms is limited. The results of this study have the implication that firms should put more emphasis on enhancing profitability as a strategy to boost firm value. The limitations of the study lie in the small research sample that qualifies as research samples. Keywords: ESG, Firm Value, Profitability, Moderation, Sustainability
Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City) Gunawan, Yuliana; Agustina, Lidya; Goiyardi, Enrico
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p133-140

Abstract

As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer
Peran Guru Kristen Sebagai Pembimbing Terhadap Pembentukan Konsep Diri Positif Murid SMP Gunawan, Yuliana; Samadui, Lia; Zalukhu, Yurniman; Sinambela, G.Z Sarah Magdalena; Pandiangan, Mastiur
Jurnal Teologi Rahmat Vol. 8 No. 2 (2022): Jurnal Teologi Rahmat
Publisher : Sekolah Tinggi Teologi Rahmat Emmanuel

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

Abstract

Peran guru Kristen sebagai pembimbing sangat penting, karena para peserta didik pada usia remaja menghadapi begitu banyak permasalahan. Murid SMP usia remaja awal usia 12-15 tahun sedang mengalami pembentukan konsep diri. Dalam pembentukankonsep diri, peserta didik banyak merasakan kebimbangan dalam diri mereka sehingga kebanyakan remaja cenderung mengalami krisis identitas diri. Untuk itu peran guru Kristen sebagai pembimbing diharapkan dapat memberikan antisipasi bagi peserta didik dalam menghadapi permasalahan sedini mungkin dan tidak mengganggu proses pembelajaran. sehingga peserta didik dapat mencapai prestasi belajar secara optimal tanpa mengalami hambatan dan permasalahan dalam mengikuti proses pembelajaran. Dalam penelitian di SMP Kristen Kanaan Cianjur, didapatkan hasil bahwa para guru sudah berperan dengan baik sebagai pembimbing bagi muridnya dan berdampak terhadap pembentukan konsep diri positif.
Pengaruh sistem pengendalian internal dan budaya organisasi terhadap kualitas pelayanan publik berkelanjutan Dewi, Nunik Lestari; Gunawan, Yuliana; Mangunsong, Soddin; Meiliana, Yohana
Jurnal Manajemen Maranatha Vol 20 No 2 (2021): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v20i2.3024

Abstract

Founder and central leaders of policymakers and development in the health sector said several obstacles must be addressed in the health service system, one of which is the low level of hospital services in Indonesia. The health service system in Indonesia still needs to be improved by the government, both in terms of equity, regulation, and system integration. To achieve the goals of sustainable health services, it is necessary to implement an integrated system (internal control system) in the hospital. An effective internal control system can anticipate various environmental changes that occur quickly, increase operational effectiveness and efficiency, and anticipate law violations. To improve the quality of sustainable health services, apart from implementing an internal control system, hospitals also need to carry out various innovations to provide changes in the bureaucratic climate. Innovations are carried out based on learning on all processes that have been carried out by the hospital. Therefore, the objective to be achieved in this study is to determine the effect of internal control systems and organizational culture (innovation and learning culture) on the quality of sustainable public services at BLUD RSUD dr. Slamet, Garut Regency. The data was collected using a survey method using a questionnaire. Data were analyzed using multiple regression methods. The results showed no influence on the internal control system on the quality of sustainable public services, but there was an influence of organizational culture on the quality of sustainable public services.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN BUMN DI KOTA BANDUNG DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOUR SEBAGAI VARIABEL MODERASI (Studi PT. Kimia Farma (Persero) Tbk dan PT. Bio Farma (Persero) Dewi, Nunik Lestari; Gunawan, Yuliana; Vira, Selma Aghnia
Sosio-Didaktika: Social Science Education Journal Vol. 5 No. 1 (2018)
Publisher : Sosio-Didaktika: Social Science Education Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sd.v1i1.10063

Abstract

This study aims to determine the effect of Transformational Leadership on Employee Performance of BUMN in Bandung City with Organizational Citizenship Behavior as a Moderation Variable. Researchers want to demonstrate the ability of moderating variables (Organizational Citizenship Behavior) that can strengthen or weaken the independent variable causal relationship (transformational leadership) to the dependent variable (performance of BUMN employees). Data was taken from two state-owned companies in the city of Bandung, namely PT. Kimia Farma (Persero) Tbk and PT. Bio Farma (Persero) because these two SOEs received BPEA awards in 2017 with the Good Performance category. Data collection techniques using questionnaires. Data analysis method used in this research is Moderated Regression Analysis (MRA). The results showed that there was an effect of transformational leadership on the performance of BUMN employees in Bandung City by 5.9%. There is also the influence of transformational leadership and Organizational Citizenship Behavior on the performance of BUMN employees in Bandung City by 37.7%. In addition there is an influence of transformational leadership on the performance of BUMN employees in Bandung City with Organizational Citizenship Behavior as a moderating variable of 37.8%, this shows that with the existence of Organizational Citizenship Behavior as a moderating variable, the influence of transformational leadership on the performance of BUMN employees in the City of Bandung to increase from 5.9% to 37.8% increasing by 31.9%.Keywords: Transformational Leadership, Organizational Citizenship Behavior, BUMN Employee Performance.
Pengaruh Ukuran Kinerja Keuangan terhadap Perilaku Permainan Anggaran melalui Persepsi Keadilan Prosedural SeTin, Tioe; Gunawan, Yuliana; Pranata, Ilham
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3329

Abstract

AbstractThe purpose of this study is to examine the role of mediating perceptions of procedural fairness on the influence of financial performance measures on the budget gaming behaviour. This study uses a quantitative approach with a survey method (questionnaire) to 101 division managers of manufacturing companies in West Java with snowballing technique. Data analysis using Partial Least Square Warp PLS 3.0 techniques. The results show that financial performance measures negatively affect the perception of procedural fairness; perceptions of procedural fairness negatively affect the budget gaming behaviour; perceptions of procedural fairness mediate the effect of financial performance measures on the budget gaming behaviour. This result implies that performance measures have an impact on perceptions of fairness and dysfunctional behavior of the budget. This study also contributes to the enrichment of the management control system literature, because it explains the link between the use of financial performance evaluations and the dysfunctional behavior of the budget.Keywords: Budget gaming behaviour; Financial performance measures; Procedural fairnessAbstrakTujuan kajian ini adalah menguji peran mediasi persepsi keadilan prosedural pada pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan metode survei (kuesioner). Teknik snowballing digunakan untuk menentukan sampel responden, yaitu dengan proses bergulir dari satu manajer ke manajer lain dan diperoleh 101 kuesioner yang dapat diolah dari 15 perusahaan manufaktur di Jawa Barat. Analisis data menggunakan teknik Partial Least Square WarpPLS 3.0. Hasil menunjukkan bahwa ukuran kinerja keuangan berpengaruh negatif terhadap persepsi keadilan prosedural; persepsi keadilan prosedural berpengaruh negatif terhadap perilaku permainan anggaran; persepsi keadilan prosedural memediasi pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Hasil ini memberikan implikasi bahwa ukuran kinerja berdampak pada persepsi keadilan dan perilaku disfungsional anggaran. Studi ini berkontribusi praktik, yaitu bahwa sistem evaluasi kinerja berperan penting dalam mengelola rasa keadilan karyawan dan berdampak pada perilaku disfungsional karyawan. Studi ini juga berkontribusi memperkaya literatur sistem pengendalian manajemen, karena menjelaskan kaitan antara penggunaan evaluasi kinerja keuangan dengan perilaku disfungsional anggaran.Kata kunci: Keadilan prosedural; Permainan anggaran; Ukuran kinerja keuangan
ENVIRONMENTAL SOCIAL GOVERNANCE SCORE (ESG), FIRM PERFORMANCE & CREDIT RATING Oktavianti, Oktavianti; Gunawan, Yuliana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6729

Abstract

Penelitian ini melihat hubungan ESG Score dan Kinerja keuangan perusahaan mempunyai peranan yang signifikan terhadap penilaian akan kesehatan kredit perusahaan. Populasinya ialah perusahaan publik di Indonesia rentang waktu 2022-2023. Hal yang menjadi fokus penelitian ini ialah credit rating, dimana masih sedikit penelitian yang menyoroti credit rating. Hasil pengujian merujuk bahwa baik ESG Score maupun firm performance memiliki dampak terhadap credit rating. Hal ini mengindikasikan bahwa kesehatan utang perusahaan dapat dinilai melalui ESG score maupun firm performance, sehingga para manajer sebaiknya dapat mempertimbangkan kedua faktor tersebut dalam mengelola perusahaan.
STRATEGI PEMBELAJARAN PENDIDIKAN AGAMA KRISTEN DAN TINJAUAN ALKITABIAH DALAM PENCEGAHAN PRILAKU LESBIAN, GAY, BISEKSUAL, TRANSGENDER, QUEER (LGBTQ) PADA GENERASI Z DI UNIVERSITAS KRISTEN INDONESIA MB, Aleksky Bagoes; Giawa, Hasan Nadir; Marlina, Ita; Gunawan, Yuliana
Jurnal Teologi Rahmat Vol. 11 No. 2 (2025): Desember 2025
Publisher : Sekolah Tinggi Teologi Rahmat Emmanuel

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

Abstract

Penelitian ini mengeksplorasi strategi pembelajaran Pendidikan Agama Kristen di Universitas Kristen Indonesia (UKI) dan efektivitasnya dalam mencegah perilaku LGBTQ di kalangan mahasiswa generasi Z. Masalah utama yang dihadapi adalah bagaimana strategi pembelajaran dapat disesuaikan dengan karakteristik generasi Z yang berbeda dari generasi sebelumnya, dan bagaimana Tinjauan Alkitabiah dapat diajarkan secara efektif. Tujuan penelitian ini adalah mengembangkan metode pengajaran yang interaktif dan relevan serta memastikan pemahaman yang tepat tentang Tinjauan Alkitabiah terkait LGBTQ. Metode penelitian yang digunakan adalah kualitatif, melalui observasi kelas, wawancara dengan dosen dan mahasiswa, serta analisis Rencana Pembelajaran Semester (RPS). Hasil penelitian menunjukkan bahwa strategi pembelajaran yang berbasis edutainment dan praktik service learning dapat meningkatkan pemahaman mahasiswa tentang materi sekaligus membantu mencegah perilaku LGBTQ. Dosen disarankan untuk memahami nilai-nilai Alkitabiah secara mendalam agar dapat memandu mahasiswa dalam memaknai ajaran Alkitab pada konteks sekarang. Diskusi dan pembahasan menemukan bahwa pendekatan yang bersahabat, penggunaan konseling, dan penguatan Tinjauan Alkitabiah yang relevan dan praktikal adalah kunci untuk menjangkau mahasiswa generasi Z secara efektif. Kesimpulannya, dengan menerapkan pendekatan-pendekatan ini, UKI dapat meningkatkan efektivitas program Pendidikan Agama Kristen dalam membentuk karakter mahasiswa yang sesuai dengan nilai-nilai Kristen.
Co-Authors . Joni . Sumarsono Aleksky BMB Aurora Angela BMB, Aleksky Daulat Marulitua Tambunan Debbianita Eddy, Endah Purnama Sari Elvina Elvina Endah Purnama Sari Giawa, Hasan Nadir Goiyardi, Enrico Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Ita Marlina Lidya Agustina Lyvia Manuela Sandra Maria Natalia Maria Natalia, Maria Marlina, Ita MB, Aleksky Bagoes Meiliana, Yohana Meyliana Meyliana Mochammad Imron Awalludin Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Pandiangan, Mastiur Pardamean, Risky Jhonatan Pranata, Ilham Samadui, Lia Santy Setiawan SeTin, Tioe Sinambela, G.Z Sarah Magdalena Soddin Mangunsong Suryawan, Fiona Tambunan, Daulat Marulitua Tan Ming Kuang Tedya, Ranesa Verani Carolina Vira, Selma Aghnia Vira, Selma Aghnia Yunita Christy Yunita Christy Zalukhu, Yurniman