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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Kajian Akuntansi dan Bisnis Jurnal Ilmu Ekonomi ASET JSEH (Jurnal Sosial Ekonomi dan Humaniora) Proceeding SENDI_U Jurnal Ilmiah ASET Management and Accounting Expose Jurnal Bingkai Ekonomi (JBE) BULETIN BISNIS & MANAJEMEN (BBM) Eastasouth Journal of Effective Community Services Eastasouth Journal of Impactive Community Services
Iin Indarti
STIE Widya Manggala
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Handayani, Karunia Mei; Indarti, Iin; Listiyowati, Listiyowati
Jurnal Ilmiah Aset Vol 21 No 2 (2019): Jurnal ASET Volume 21 No 2
Publisher : STIE Widya Manggala

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

Abstract

This study was conducted to examine the effect of leverage ratio, activity ratio and firm size on company’s stock price with dividend policy as the intervening variable in manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. This study had a population of 420 companies and a total sample of 114 companies. The sampling technique used purposive sampling. The first regression results showed that Debt to Equity Ratio, Total Asset Turn Over, Firm Size partially did not affect Dividend Policy. The second regression result of Debt to Equity Ratio, Dividend Policy had no effect on Stock Price, Total Asset Turn Over had a positive effect on Stock Price, Firm Size had a negative effect on Stock Price. Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Size (X3) affected Dividend Policy by 1.1% and Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Firm Size ( X3), Dividend Policy (Y2) affected Stock Price of 9.9%. The mediation test results showed that Dividend Policy is proven to mediate the relationship of Total Asset Turn Over and Firm Size on Stock Price, while Debt to Equity Ratio on Stock Price cannot be mediated by Dividend Policy.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai Variabel Intervening Atmikasari, Dwi; Indarti, Iin; Aditya, Elma Muncar
Jurnal Ilmiah Aset Vol 22 No 1 (2020): Jurnal ASET Volume 22 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.1.158

Abstract

This study aimed to determine the effect of profitability on firm value through dividend policy as the intervening variable. The population and sample used were 37 companies listed in Indonesia stock exchange for 3 years (2015-2017). The sampling technique used was non-random sample using non-probability technique with a method based on saturated sampling. The analytical tool used was path analysis test which waspreviously tested by descriptive test, classical assumption test and hypothesis test. The results of the study indicated that profitability (X) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on dividend policy (Z). Dividend policy (Z) had a positive and significant effect on firm value (Y). Profitability (X) had a positive and significant effect on firm value (Y) through dividend policy (Z) as the intervening variable. The result of determination coefficient (R2) is 0,500%. It means the influence of profitability and dividend policy on firm value as much as 50%. While the remaining 50% is influenced by other variables outside the variables studied.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal dengan Pendapatan Per Kapita sebagai Variabel Pemoderasi Suryatiningrum, Ika; Indarti, Iin; Adnanti, Wenny Ana
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.168

Abstract

Regional autonomy and fiscal decentralization give local governments the authority to explore revenue and perform the role of allocation independently in settingdevelopment priorities in which there is a component of capital expenditure. This research aimed to examine and analyze the effect of Own Source Revenue, General Allocation Fund, and Special Allocation Fund on Capital Expenditure that are moderated by Percapita Income in Regency/City Governments in Central Java Province. The population of this research were the Regency / City Governments in Central Java which consists of 29 Regencies and 6 Cities in 2013 - 2017. The sampling technique used was saturated sampling. The secondary data was collected from APBD Realization Reports and Per Capita GRDP Tables in 2013-2017. The data analysis technique used were Multiple Regression Analysis and Moderated Regression Analysis (MRA). The results showed that Own Source Revenue, General Allocation Fund and Special Allocation Fund, both partially and simultaneously had a significant positive effect on Capital Expenditure. Per Capita Income as a moderating variable can strengthen the effect of Own Source Revenue on Capital Expenditure, but it cannot strengthen the effect of General Allocation Fund and Special Allocation Fund on Capital Expenditure.
Pengaruh Leverage, Return On Assets dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Publik di Indonesia Wahyuni, Kurnia; Aditya, Elma Muncar; Indarti, Iin
Management & Accounting Expose Vol 2, No 2 (2019)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v2i2.103

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, return on assets, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan. Sampel yang digunakan berjumlah 56 data. Data yang terkumpul dianalisis menggunakan analisis Regresi Linier Berganda. Hasil penelitian menyimpulkan bahwa ukuran perusahaan memiliki pengaruh negatif terhadap penghindaran pajak, sementara leverage dan return on assets tidak berpengaruh terhadap penghindaran pajak.
The Effect Of Time Budget Pressure, Audit Tenure and Public Accounting Firm (Kap) Size On Quality Audit In Banking Companies Listed On The Indonesia Stock Exchange (Idx) In 2019-2021 Wenny Ana Adnanti; Indarti, Iin; Retno Ginanjar
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.340

Abstract

This study aimed to determine the effect of audit tenure, public accounting firm (kap) size and time budget pressure on audit quality. The population of this study were 48 banking companies listed on the indonesia stock exchange (idx) for the 2019-2021 period. The research sample was obtained as many as 14 companies, selected using purposive sampling method with the criteria according to the audit in the financial statements there is a material error of banking companies for 3 consecutive years, from 2019 to 2021 . The analysis technique used logistic regression analysis. The results showed that audit tenure and kap size had no effect on audit quality, and time budget pressure had a effect on audit quality.
PENGARUH PELUANG INVESTASI DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI Indarti, iin; Nurdhiana, Nurdhiana; Tirtono, Tjandra
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.716

Abstract

This study aimed to determine the effect of investment opportunities and leverage on dividend policy with liquidity as a moderating variable at manufacture companies listed in Indonesia Stock Exchange in the period 2021-2023. The sampling technique used was purposive sampling with the kind of judgement sampling method. The data of the study were secondary data which was downloaded from the Indonesia Stock Exchange website. The population in this study were 144 companies with the number of samples were 25 companies. For the analytical techniques used were multiple linear regression and Moderated Regression Analysis (MRA). The result showed that investment opportunities and leverage had a significant positive effect on dividend policy. Liquidity was able to moderate the effect of investment opportunities on dividend policy but liquidity was unable to moderate the effect of leverage on dividend policy.
Peningkatan Kemampuan Literasi Membaca dan Menulis Siswa SD Andreas Melalui Pendekatan Interaktif Ginanjar, Retno; Indarti, Iin; Adnanti, Wenny Ana
Eastasouth Journal of Impactive Community Services Vol 3 No 01 (2024): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i01.283

Abstract

Pendidikan adalah aspek krusial dalam perkembangan individu, dengan tujuan mengembangkan budaya membaca, menulis, dan berhitung di masyarakat, sebagaimana diatur dalam Undang - Undang Sistem Pendidikan Nasional. Meskipun ada kemajuan, tingkat literasi di Indonesia masih rendah, terbukti dengan peringkat ke-62 dalam survei PISA 2019 dan minat baca masyarakat yang sangat rendah. Gerakan Literasi Sekolah dan Program Kampus Mengajar menawarkan solusi strategis dengan melibatkan mahasiswa untuk meningkatkan literasi siswa melalui kegiatan kreatif. Di SD Andreas, program ini bertujuan mengatasi masalah rendahnya kemampuan literasi dan minat baca siswa dengan pendekatan interaktif, yang juga memberikan kesempatan bagi mahasiswa untuk mengembangkan keterampilan abad ke-21 seperti kepemimpinan dan kreativitas.
Implementasi Penggunaan Media Interaktif Untuk Meningkatkan Minat Numerasi di Sekolah Dasar Indarti, Iin; Ginanjar, Retno; Adnanti, Wenny Ana; Tirtono, Tjandra
Eastasouth Journal of Effective Community Services Vol 3 No 03 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v3i03.323

Abstract

Kemampuan numerasi merupakan keterampilan mendasar yang diperlukan dalam kehidupan sehari-hari. Namun, hasil asesmen menunjukkan bahwa siswa di Indonesia masih kurang dalam numerasi. Penelitian ini bertujuan untuk mengimplementasikan media interaktif dalam pembelajaran numerasi guna meningkatkan minat dan pemahaman siswa. Program ini dilaksanakan melalui Program Kampus Mengajar di SD Andreas dengan berbagai pendekatan, seperti pembelajaran kontekstual, permainan edukatif, pendampingan individual, dan kolaborasi dengan guru. Hasil menunjukkan adanya peningkatan signifikan dalam kemampuan numerasi siswa, dengan persentase siswa berkategori tinggi meningkat dari 40% menjadi 55% dan kategori rendah menurun dari 40% menjadi 20%. Pendekatan interaktif mendapat respons positif, didukung oleh antusiasme siswa dan guru serta penggunaan media kreatif, meskipun terdapat kendala fasilitas dan perbedaan kemampuan siswa. Media interaktif terbukti efektif meningkatkan keterampilan numerasi siswa sekolah dasar.
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah terhadap Kualitas Laporan Keuangan Daerah Saputro, Herbangun Giri; Aditya, Elma Muncar; Indarti, Iin
Jurnal Ilmiah Aset Vol. 27 No. 1 (2025): Jurnal ASET Vol 27 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.27.1.250

Abstract

The purpose of this study was to determine the influence of human resource competence and the influence of the regional financial accounting system (SAKD) on the quality of regional government financial reports at the Genuk District Office, Semarang. This study uses a comparative causal research design using survey methodology. The data in this study are quantitative, consisting of numeric values. The sample used in this study were 42 employees of the finance department at the Genuk District Office, Semarang. The results of data processing using SPSS 26 can be concluded that it was found that human resource competence has a significant positive effect on the quality of regional financial reports in Genuk District, Semarang City, the application of the regional financial accounting system does not affect the quality of regional financial reports in Genuk District, Semarang City, and human resource competence and the application of the regional financial accounting system simultaneously have a significant effect on the quality of regional financial reports.
Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi: Studi Kasus pada PT. Karya Satria Advertising Semarang Tahun 2023 Dewi, Vidia Suryani; Utomo, Riska Ayu Setyo; Indarti, Iin
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.235

Abstract

This study aims to examine the use of information technology and human resource competence on the effectiveness of the accounting information system at PT. Karya Satria Advertising in 2023. The population and sample used is the finance and Accounting employees of PT. Works by Satria Advertising. The data source used is primary data obtained from questionnaires distributed to employees of the finance and accounting department. Sampling technique using non-probability sampling method. The analytical tool used is Multiple Linear Regression. The results of the study partially show that the use of information technology has a positive and insignificant effect on the effectiveness of accounting information systems, while the competence of human resources has a positive and significant effect on the effectiveness of accounting information systems. The results of the study simultaneously show that the use of information technology and human resource competencies have a significant positive effect on the effectiveness of accounting information systems. The coefficient of determination is 0.719 or 72% which indicates that the dependent variable, namely the Effectiveness of the Accounting Information System, is influenced by the two independent variables, namely Utilization of information technology and Human Resource Competence. While the remaining 28% is influenced by other factors.
Co-Authors Adnanti, Wenny Ana Anton Anton Astri Wulan Dini Atmikasari, Dwi Desti Mulyani BR. Purba Dewi, Vidia Suryani Elma Muncar Aditya Eni Aryanti Ginanjar, Retno Handayani, Karunia Mei Herawati, Triana Kurnia Wahyuni Listiyowati listiyowati, Listiyowati Margaret Setyowati Misbachul Munir Mumpuni, Wahyu Nurdhiana, Nurdhiana Nurrochim, Slamet Primalasari, Anggi Putri Prihatin Ningsih Retno Ginanjar Ririn Vitriasari Saefulloh, Ridwan Saputro, Herbangun Giri Siti Marfuatun Suryatiningrum, Ika Tjandra Tirtono, Tjandra Utomo, Riska Ayu Setyo Wati, B Eko Setya Wenny Ana Adnanti Yeni Kuntari