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All Journal Educate Jurnal Riset Mahasiswa Akuntansi (JRMA) JET (Journal of English Teaching) Adi Buana Jurnal Manajemen dan Bisnis Jurnal GeoEkonomi Law Research Review Quarterly Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Kesehatan Tambusai Jurnal Teknologi Pendidikan : Jurnal Penelitian dan Pengembangan Pembelajaran Jurnal Manajemen dan Bisnis Visioner : Jurnal Manajemen dan Bisnis
Lilik Handayani
Magister Akuntansi Universitas Mataram, NTB
Religion Aerospace Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS UNTUK MENINGKATKAN LABA (Studi kasus pada Ayung Sportindo Konveksi Malang) Handayani, Lilik; Sulistyo, Sulistyo; Halim, Abdul
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 1 (2015): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penerapan biaya diferensial dalam pengambilan keputusan menerima atau menolak pesanan khusus pada Ayung Sportindo Konveksi Malang untuk meningkatkan laba, dan untuk mengetahui faktor-faktor non keuangan yang dijadikan pertimbangan perusahaan dalam pengambilan keputusan menerima atau menolak pesanan khusus. Penelitian ini menggunakan metode penelilitian deskriptif kualitatif. Analisis penerapan biaya diferensial dengan cara membandingkan biaya produksi non pesanan khusus dengan biaya produksi pesanan khusus dan untuk faktor-faktor non keuangan dengan cara mendapatkan informasi dari pihak manajemen perusahaan. Hasil penelitian menunjukan bahwa penerapan biaya diferensial kurang tepat dikarenakan dalam pengelompokan biaya-biaya untuk produksi pesanan khusus masih salah, meskipun dengan pengelompokan biaya-biaya yang salah perusahaan mendapatkan laba dari keputusan menerima pesanan khusus, kemudian faktor-faktor non keuangan yang dijadikan pertimbangan dalam pengambilan keputusan menerima atau menolak pesanan khusus yaitu, perilaku konsumen, faktor psikologis konsumen.
LEARNING STRATEGY EMPLOYED BY EFL STUDENTS IN A LISTENING COMPREHENSION CLASS Handayani, Lilik
Educate Vol 3, No 1 (2014)
Publisher : Educate

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Abstract

Lilik Handayani Politeknik Perkapalan Negeri Surabaya (lily9.handayani@gmail.com) Abstract The present study was a case study undertaken to investigate the learning strategy employed by an EFL student and improvement of his listening comprehension. Participant‟s learning strategy was measured by Strategy Inventory for Language Learning (SILL) questionnaire and Strategic Listening Interview (SLI). The participant‟s listening comprehension skill was measured by an EFL listening comprehension test. The result of SILL questionnaire was calculated and analyzed to determine the most dominantly applied learning strategy. It was triangulated to the result of SLI, whereas the result of listening comprehension test was linked to the learning strategy. The findings revealed that the higher the level of strategic listening score the student obtained, the higher the score he attained on the listening comprehension test and vice versa. Keywords: learning strategy, SLI, SILL
Student as Online Prostitution Crime Offender (Study in Semarang City) Madjid, Dinda Zuliani; Meilindari, Anastasia; Handayani, Lilik; Agustinus, Eko; Maulana, Agi Febri
Law Research Review Quarterly Vol 5 No 2 (2019): L. Research Rev. Q. (May 2019) "Contemporary Issues in Crime and Countermeasures"
Publisher : Faculty of Law Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/snh.v5i2.31098

Abstract

The purpose of this study is to find out how students can become commercial sex workers and what is behind these deviations. This research is a qualitative research with a descriptive approach. The subjects of this study consisted of three students who are currently commercial sex workers in online prostitution. This research shows that one of the factors driving students to become commercial sex workers in online prostitution is formed because of economic, social and environmental factors. In addition to being a commercial sex worker, students can usually also be hired as a date. Customers usually after getting an agreement can meet in person at an agreed place beforehand. All of these transaction processes can be done quickly and privately. There is agreement between the two before engaging in the practice of prostitution.
IMPLEMENTASI MODEL PEMBELAJARAN LANGSUNG MELALUI PRAKTIKUM OLAHAN TAPE UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR SISWA PADA MATAPELAJARAN BIOTEKNOLOGI Handayani, Lilik
Jurnal Teknologi Pendidikan : Jurnal Penelitian dan Pengembangan Pembelajaran Vol 4, No 2 (2019): October
Publisher : UNDIKMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jtp.v4i2.2247

Abstract

Tujuan utama dari penelitian tindakan ini adalah untuk meningkatkan Aktivitas dan PrestasiBelajar di kelas dimana guru secara penuh terlibat dalam penelitian mulai dari perencanaan, tindakan,pengamatan, dan refleksi. Penelitian ini merupakan penelitian tindakan (action research), karenapenelitian dilakukan untuk memecahkan masalah pembelajaran di kelas. Penelitian ini juga termasukpenelitian deskriptif, sebab menggambarkan suatu teknik pembelajaran diterapkan dan bagaimana hasilyang diinginkan dapat dicapai. Dari data Observasi didapatkan hasil siklus I dengan rata-rata 48,6 %dan pada siklus ke II didapatkan dengan nilai rata – rata 82,5 %. Sedangkan hasil evaluasi pada sikluske I didapatkan hasil evaluasi dengan nilai rata – rata 65.5 sedangkan hasil evaluasi pada siklus ke IIdidapatkan nilai rata-rata 87,45 . Hasil penelitian menunjukkan bahwa pada siklus ke I peserta didikmasih dinyatakan tidak aktif dalam menjalani proses pembelajaran, yang ditunjukkan juga denganhasil evaluasi yang masih jauh dari katagori Baik. Sedangkan pada siklus ke II peserta didikdinyatakan aktif dalam melaksanakan proses pembelajaran yang ditunjukkan juga pada hasilpembelajaran yang meningkat . dan dinyatakan dengan kreteria dengan kategori Baik. Sehingga dapatditarik kesimpulan bahwa penelitian ini dapat meningkatkan aktivitas dan hasil belajar siswa.
THE Handayani, Lilik; Ngadiman, Agustinus
JET ADI BUANA Vol 2 No 01 (2017)
Publisher : English Education Department, Faculty of Teacher Training and Education, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/jet.v2.n01.2017.716

Abstract

This ex post facto study examines the correlation and theeffectiveness of the language learning strategies on engineering students‘listening comprehension. Further, it strives to figure out the most effectivelearning strategies in improving their listening comprehension. They wereasked to answer both Strategy Inventory for Language LearningQuestionnaire (Oxford, 1990) and ESP Listening Comprehension Test asthe research instruments. The data findings were then classified andanalyzed by applying statistical analysis including Correlational Analysis,Analysis of Variance (ANOVA) and Tukey‘s HSD test. The researchfindings bring to light the correlation between language learning strategiesand engineering students‘ listening comprehension. The highestcorrelation can be gained by compensation strategy (with correlation value0,16) and cognitive strategy group (with correlation value -0,14).Meanwhile, the effectiveness of diverse learning strategies on engineeringstudents‘ listening comprehension has been proven through ANOVAcalculation (F-ratio 2,85 higher than F table 2,00 and p-value 0,007 less than ρ 0.05). A combined metacognitive and affective strategy is revealedas the most effective learning strategy to improve engineering students‘listening comprehension. As a pedagogical implication, English teachersshould encourage the development of ESP learners‘ awareness of learningstrategies and affection for L2 listening as the first possible keys to success in ESP learning.
Penggunaan Aplikasi SIAPIK Bagi UMKM di Balikpapan Nainggolan, Hermin; Saputra, Dasriyan; Gunawan, Agung; Susilo, Erwin; Handayani, Lilik
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 10 No. 1 (2025)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v10i1.2602

Abstract

When it comes to accounting software, MSMEs believe that recording financial statements is difficult, complicated, and superfluous. Bank Indonesia is making an effort to address the problem of capturing and preserving financial information by creating the Micro, Small, and Medium Enterprises (MSMEs) Application. SIAPIK, a mobile and web-based information system for collecting and managing financial data, is a problem that MSMEs commonly face. This service seeks to improve financial literacy by integrating the SIAPIK Application into MSMEs' company operations and using it to generate financial reports that adhere to their Financial Accounting Standards (SAK). Training activities are conducted using the Dialogical Method, the Practice and Assistance Method, and the Lecture Method. According to the results, MSME actors can become more adept with the SIAPIK application, use it for business objectives, and prepare financial reports that meet MSME SAK criteria, which can subsequently be taken into account when asking loans.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI YANG TERDAFTAR DI BEI : THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND SALES GROWTH ON TAX AVOIDANCE IN PHARMACEUTICAL SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE BEI  Sollekah, Mar’atus; Patimah, Siti; Handayani, Lilik
Visioner : Jurnal Manajemen dan Bisnis Vol 13 No 01 (2024): Visioner: Jurnal Manajemen dan Bisnis (April 2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52630/jmbv.v13.i01.5

Abstract

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh profitabilitas, leverage, ukuran perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan manufaktur subsektor farmasi yang terdaftar di BEI periode 2015-2021. Penghindaran pajak diproksikan menggunakan Cash Effective Tax Ratio (CETR), Profitabilitas diproksikan menggunakan rumus Return on Asset (ROA), leverage diproksikan menggunakan Debt to Equty Ratio (DER), ukuran perusahaan diproksikan menggunakan Ln (total aset) dan pertumbuhan penjualan. Jenis penelitian yang digunakan adalah kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan dibantu aplikasi SPSS versi 25. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2015-2021 yang terdiri dari 11 perusahaan. Penentuan sampel menggunakan metode purposive sampling dengan total sampel 35 sampel dari 5 perusahaan yang terpilih. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, leverage tidak berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, ukuran perusahaan tidak berpengaruh positif dan tidak signifikan terhadap penghindaran pajak, pertumbuhan penjualan tidak berpengaruh positif dan tidak signifikan terhadap penghindaran pajak. 
PENGARUH LIKUIDITAS LEVERAGE PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI: INFLUENCE OF LIQUIDITY LEVERAGE PROFITABILITY AND COMPANY SIZE ON FINANCIAL DISTRESS IN TRANSPORTATION SUB-SECTOR COMPANIES Suhartono, Suhartono; Handayani, Lilik; Nurkasim, Fildzah Utammima Aisyah
Visioner : Jurnal Manajemen dan Bisnis Vol 13 No 01 (2024): Visioner: Jurnal Manajemen dan Bisnis (April 2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52630/jmbv.v13.i01.17

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, debt to asset ratio, return on asset, dan ukuran perusahaan terhadap financial distress pada perusahaan sub sektor transportasi di Bursa Efek Indonesia (BEI) periode 2018-2022. Metode penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel yang digunakan yaitu purposive sampling untuk mendapatkan sampel yang sesuai kriteria. Analisis data yang digunakan analisis regresi linier berganda. Kesimpulan dari hasil penelitian ini adalah sebagai berikut: (1) current ratio berpengaruh negatif dan signifikan terhadap financial distress pada perusahaan sub sektor transportasi, (2) debt to asset ratio berpengaruh negatif dan signifikan terhadap financial distress pada perusahaan sub sektor transportasi, (3) return on asset berpengaruh positif dan signifikan terhadap financial distress pada perusahaan sub sektor transportasi, (4) ukuran perusahaan berpengaruh positif dan signifikan terhadap financial distress pada perusahaan sub sektor transportasi, (5) current ratio, debt to asset ratio, return on asset, dan ukuran perusahaan berpengaruh dan signifikan terhadap financial distress pada perusahaan sub sektor transportasi. 
PENGARUH KOMPETENSI, DISIPLIN KERJA DAN BEBAN KERJA TERHADAP KINERJA BERDASARKAN PERSEPSI KARYAWAN PT. BANGUN TEKNIK BAJA BALIKPAPAN Anhar, Bani; Nainggolan, Hermin; Amanda, Jelisa; Handayani, Lilik
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.594

Abstract

The purpose of this research is to determine the influence of competency, work discipline and workload on the performance of PT. Bangun Teknik Baja employees. The sampling technique used in this research was method purposive sampling, namely all employees in the welder division, lathe operators, line boring operators and plating operators, totaling 88 (eighty eight) people. The data used in this research is primary data by distributing questionnaires to employees. The data analysis technique used in this research is multiple linear regression analysis assisted by SPSS version 26. The results of this research show that simultaneously competence, work discipline and workload have a significant influence on performance. Partially, competency has a positive and significant effect on employee performance. Partially, work discipline has a positive and significant effect on employee performance. Partially, workload has a negative and insignificant effect on employee performance.
PENGARUH KOMUNIKASI INTERNAL STRES KERJA DAN KONFLIK KERJA TERHADAP KINERJA BERDASARKAN PERSEPSI KARYAWAN PT. ELNUSA PETROFIN CABANG BALIKPAPAN Nainggolan, Hermin; Agustina, Nanda; Handayani, Lilik; Syam, Shofiana
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to determine the influence of internal communication, work stress, and work conflict on performance based on the perceptions employees of PT Elnusa Petrofin Cabang Balikpapan partially and simultaneously. This research data was obtained from employee performance reports for 3 years, namely the 2021-2023 period with a sample size of 41 respondents. The data analysis technique used is with the help of the SPSS version 25 program. Based on the results of the partial hypothesis research test, it shows that the independent variable (internal communication) has no positive and significant effect on (employee performance), a t-count value of -4.437 > from t table 2.026 and a significance value of 0.000 < 0.05. The independent variable (work stress) partially has a negative and insignificant effect on (employee performance). The t value obtained is -0.503 < from t table 2.026 and the significance value is 0.618 < 0.05. The independent variable (work conflict) partially has a negative and insignificant effect on (employee performance). The t value obtained is -0.633 < from t table 2.026 and the significance value is 0.531 > 0.05. Simultaneously, it shows that the variables of internal communication, work stress and work conflict do not have a significant effect on employee performance, obtaining an F value of 0.826 < from F table of 2.85 and a significance value of 0.488 > 0.05
Co-Authors A Halim Agung Gunawan Agustina, Nanda Agustinus Ngadiman Agustinus, Eko Amanda, Jelisa Anhar, Bani Madjid, Dinda Zuliani Maulana, Agi Febri Maulina, Rifzul Meilindari, Anastasia Nainggolan, Hermin Nurkasim, Fildzah Utammima Aisyah Saputra, Dasriyan Siti Patimah Sollekah, Mar’atus Suhartono Sulistyo Sulistyo Susilo, Erwin Syam, Shofiana