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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY BERBASISKAN KARAKTERISTIK SOCIAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Putranto, Yohanes Andri]]>;
<![CDATA[Kewal, Suramaya Suci]]>
<![CDATA[ Jurnal Akuntansi Vol 18, No 3 (2014): September 2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v18i3.277
<![CDATA[The purpose of this study is to test empirically the effect of Corporate SocialResponsibility (CSR) on the financial performance of banking companies listed in the Indonesia Stock Exchange (IDX). In contrast to previous studies, this study uses the social bank characteristics for the measurement of CSR. Social bank characteristics are a proxy of sustainability development. The company's performance is proxied by Tobin's Q. The sample was banking companies listed on the IDX in 2008 to 2012. This study used a multiple regression model and the R software to test the hypothesis. At the 5% significance level, the results show that CSR significantly affects the financial performance of banking companies listed in the IDX. The regression coefficient of CSR on corporate performance is -0.075769, thus CSR as measured by the social bank characteristics as a proxy of sustainability development is significantly negative on firm financial performance as measured by Tobin's Q. In other words, CSR-basedsustainability development does not affect the increase of financial performance of banking companies that are listed in the IDX.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN BARRIERS TO ENTRY SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Gunawan, Andrew]]>;
<![CDATA[Putranto, Yohanes Andri]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 6 No. 2 (2017): Nominal September 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/nominal.v6i2.16646
<![CDATA[Abstrak: Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Barriers to Entry sebagai Variabel. Penelitian ini bertujuan untuk menguji secara empiris apakah barrier to entry terbukti menjelaskan pengaruh Intellectual Capital (IC) terhadap kinerja keuangan perusahaan-Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini variabel intellectual capital diproksikan dengan VAIC. Barrier to entry diukur dengan rasio total aset tetap terhadap total aset. Untuk kinerja keuangan perusahaan diukur dengan ROA. Sampel penelitian ini adalah Perusahaan Perbankan yang terdaftar secara berturut-turut di Bursa Efek Indonesia dari tahun 2008 sampai dengan 2014. Penelitian ini menggunakan model regresi mediasi dengan memanfaatkan program Multiple Mediation / Indirect (Preacher & Hayes, 2008) sebagai alat pengujian data. Hasil penelitian menunjukkan bahwa barrier to entry terbukti menjelaskan pengaruh Intellectual Capital (IC) terhadap kinerja keuangan perusahaan-Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa barrier to entry terbukti menjelaskan pengaruh Intellectual Capital (IC) terhadap kinerja keuangan perusahaan-Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Hasil ini memberikan implikasi bahwa intellectual capital mengubah dasar persaingan dan mempertinggi kompetensi inti. Kata kunci: Intellectual Capital, VAIC, kinerja keuangan, ROA, dan barrier to entry]]>
<![CDATA[PELATIHAN PERENCANAAN KEUANGAN : INVESTASI UNTUK PASANGAN MUDA ]]>
<![CDATA[Yohanes Andri Putranto]]>
<![CDATA[ Asawika : Media Sosialisasi Abdimas Widya Karya Vol 6 No 1 (2021): Jurnal Asawika Vol 6-1 ]]>
Publisher : <![CDATA[LPPM Unika Widya Karya Malang ]]>
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DOI: 10.37832/asawika.v6i1.46
<![CDATA[AbstrakPemberian materi mengenai pelatihan perencanaan keuangan untuk pasangan muda menjadi penting mengingatsalah satu masalah didalam keluarga adalah masalah keuangan. Mitra pengabdian ini Komisi Keluarga Dekanat 1Keuskupan Agung Palembang mempercayakan pemberian materi ini pada tim dosen Fakultas Bisnis dan AkuntansiUniversitas Katolik Musi Charitas Palembang. Pelatihan ini diikuti 53 peserta dari berbagai paroki, namun yangmengisi kuesioner yang dibagikan tim sebanyak 45, adapun distribusi peserta berdasarkan gender adalah 24orang pria (53%) dan 21 wanita (47%). Sebelum pelaksanaan pelatihan , tim meminta peserta untuk mengisikuesioner sebelum dan setelah pelatihan, yang bertujuan sebagai masukan bagi tim untuk mengetahui efektifitaspemberian materi. Peserta diminta untuk mengisi kuesioner sebelum dan setelah melakukan pelatihan. Kuesionerterdiri dari 10 pertanyaan yang digunakan untuk mengukur pengetahuan mengenai ada peningkatan sebelum dansesudah pelatihan. Presentase peningkatan jawaban yang cukup tinggi adalah pertanyaan tentang alokasi danapendidikan dan minimal dana darurat yang dimiliki. AbstractProviding material on financial planning training for young couples is important considering that one of theproblems in the family is finance. This service partner, namely the Family Commission of Deanship 1 of theArchdiocese of Palembang, entrusted this material to a team of lecturers of the Faculty of Business and Accounting,Musi Charitas Catholic University Palembang. This training was attended by 53 participants from variousparishes, but 45 of the questionnaires were distributed by the team, while the distribution of participants based ongender was 24 men (53%) and 21 women (47%). Before the implementation of the training, the team askedparticipants to fill out a questionnaire before and after the training, which was intended as input for the team tofind out the effectiveness of the material. Participants were asked to fill out a questionnaire before and afterconducting the training. The questionnaire consisted of 10 questions that were used to measure knowledge about anincrease before and after training. A fairly high percentage increase in answers was the question of the allocationof education funds and the minimum amount of emergency funds they had.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY BERBASISKAN KARAKTERISTIK SOCIAL BANK TERHADAP KINERJA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Yohanes Andri Putranto]]>;
<![CDATA[Suramaya Suci Kewal]]>
<![CDATA[ Jurnal Akuntansi Vol. 18 No. 3 (2014): September 2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v18i3.277
<![CDATA[The purpose of this study is to test empirically the effect of Corporate SocialResponsibility (CSR) on the financial performance of banking companies listed in the Indonesia Stock Exchange (IDX). In contrast to previous studies, this study uses the social bank characteristics for the measurement of CSR. Social bank characteristics are a proxy of sustainability development. The company's performance is proxied by Tobin's Q. The sample was banking companies listed on the IDX in 2008 to 2012. This study used a multiple regression model and the R software to test the hypothesis. At the 5% significance level, the results show that CSR significantly affects the financial performance of banking companies listed in the IDX. The regression coefficient of CSR on corporate performance is -0.075769, thus CSR as measured by the social bank characteristics as a proxy of sustainability development is significantly negative on firm financial performance as measured by Tobin's Q. In other words, CSR-basedsustainability development does not affect the increase of financial performance of banking companies that are listed in the IDX.]]>
<![CDATA[CSR: SUSTAINABILITY DEVELOPMENT ATAU GREENWASHING? ]]>
<![CDATA[Bernadus, Yohanes Andri Putranto]]>
<![CDATA[ Jurnal Economia Vol 9, No 2: October 2013 ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v9i2.1810
<![CDATA[Abstrak: CSR: Sustainability Development atau Greenwashing? Dengan menggunakan ciri-ciri social bank, penelitian ini bertujuan menguji apakah perusahaan perbankan yang terdaftar di BEI pada tahun 2009-2011 melakukan aktivitas Corporate Social Responsibility (CSR) untuk tujuan sustainability development atau hanya sebagai kegiatan greenwashing (strategi pemasaran). Fokus penelitian ini adalah pada akun-akun yang tersaji dalam laporan posisi untuk menilai aktivitas CSR dan bukan pada pernyataan-pernyataan yang disajikan dalam laporan keuangan tahunan. Berdasarkan hasil tabulasi dan perbandingan atas 31 data akun-akun sampel perusahaan perbankan yang terdaftar selama tahun 2009-2011, hanya tujuh perusahaan perbankan yang tidak memenuhi kriteria social bank. Dengan kata lain mayoritas perusahaan perbankan yang menjadi sampel memiliki kriteria social bank dan artinya mereka melakukan aktivitas CSR untuk tujuan sustainability development. Kata kunci: social bank, CSR, pembangunan berkelanjutan, greenwashing Abstract: CSR: Sustainability Development or Greenwashing? With respect to characteristics of social banks, this paper aims to examine whether banking companies listed on Indonesia stock exchange from 2009 to 2011 use corporate social responsibility activities as sustainability development instruments or simply as an accessory instrument for attracting new clients and maximizing benefit which known as greenwashing. This paper assesses the social dimension of banks by evaluating their balance sheet. Using a sample of 31 banks, the result shows that only seven banks do not meet the characteristics of social banks. It implies that most of banking companies use corporate social responsibility activities as sustainability development instruments. Keywords: social bank, CSR, sustainability development, greenwashing]]>
<![CDATA[Underpricing And Herding Behaviour Ipo Stock In Covid-19 Pandemic At Indonesian Stock Exchange ]]>
<![CDATA[Kewal, Suramaya Suci]]>;
<![CDATA[Putranto B, Yohanes Andri]]>
<![CDATA[ Jurnal Economia Vol. 20 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v20i1.47493
<![CDATA[AbstractThis study aims to empirically test whether there is underpricing and herding behavior in companies that have just IPO on the Indonesia Stock Exchange in 2020. The selection in 2020 is because the stock exchange experiences high trading volatility due to the crisis impact of the Covid-19 pandemic. This study uses a market adjusted return approach in calculating underpricing, and uses the Chang, Cheng, and Khorana (CCK) method to indicate the occurrence of herding behavior in IPO shares on the Indonesia Stock Exchange. The significance level used in the study was 5%. The results show that there is an underpricing phenomenon in companies whose IPOs are on the IDX and there is no evidence of herding behavior by investors on IPO shares on the IDX. Investors are advised to invest in IPO shares, especially during the pandemic and make rational considerations in making investment decisions in the capital market. Keywords: Underpricing, Herding Behavior, IPO Shares, Pandemic, Capital Market]]>
<![CDATA[Ethical Stock Portfolios : Does It Have High Risk and Low Return ]]>
<![CDATA[Kewal, Suramaya Suci]]>;
<![CDATA[Putranto, Yohanes Andri]]>
<![CDATA[ Jurnal Economia Vol. 19 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
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DOI: 10.21831/economia.v19i1.43957
<![CDATA[This study examines the comparison of stock performance as measured using the return and risk of stock portfolios of ethical and non-ethical companies on the Indonesia Stock Exchange. Portfolio formation using a single index model during 2016-2019. The data analysis technique uses an independent sample t-test with a significance level of 5%. The results showed that there were no differences in portfolio return and risk. The average portfolio return is 0.22% for ethical stocks and 0.27% for non-ethical stocks. There is also no significant difference in portfolio risk, 0.87% for ethical stock portfolios and 0.99% for non-ethical stocks. This research has implications for investors who are interested in ethical stocks where they don't have to worry about high portfolio risk and low returns because the results show that the SRI KEHATI index stock portfolio provides the same level of risk and return as the LQ45 index stock portfolio.]]>
<![CDATA[Error Correction Model (ECM) For Macroeconomic Factors And LQ45 Stock Price Index ]]>
<![CDATA[Yohanes Andri Putranto B]]>;
<![CDATA[Bernadette Robiani]]>;
<![CDATA[Mukhlis]]>;
<![CDATA[Siti Rohima]]>
<![CDATA[ Jurnal Ekonomi Vol. 29 No. 2 (2024): July 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v29i2.2232
<![CDATA[This research aims to test the causal effects of the inflation rate empirically, the Rupiah exchange rate against the United States Dollar, and world crude oil prices on the LQ45 stock price index. In its testing, this research uses the Error Correction Model (ECM) and uses data every month from 2000 to 2022. The research results show that the inflation rate, exchange rate and world gold prices significantly affect the LQ45 stock price index. Furthermore, the inflation rate and exchange rate have a negative influence on the LQ45 index. Not optimal company growth due to high inflation and exchange rates will affect public market share demand, thereby reducing share prices. Then, world crude oil prices positively influenced the LQ45 index. These results support previous research findings that changes in world crude oil prices positively affect stock market prices in developing countries.]]>
<![CDATA[Pengaruh Work-Life Balance Terhadap Stres Kerja Pada Akuntan Pendidik Di Kota Palembang ]]>
<![CDATA[Febriana, Stefhani]]>;
<![CDATA[Piscesta, Felicia]]>;
<![CDATA[Putranto, Yohanes Andri]]>
<![CDATA[ Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 2 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 2 Tahun 2022 ]]>
Publisher : <![CDATA[Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas ]]>
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DOI: 10.32524/jia.v1i2.655
<![CDATA[Tujuan penelitian ini adalah menguji secara empiris apakah Work-Life Balance berpengaruh terhadap Stres Kerja pada Akuntan Pendidik di Kota Palembang. Behavior-Constraint Theory digunakan dalam pengembangan hipotesis. Populasi penelitian adalah akuntan pendidik di kota Palembang. Sampel yang dipilih adalah akuntan pendidikan yang pengajar tetap di lembaga pendidikan di Palembang, memiliki pengalaman menjadi akuntan pendidik minimal dua tahun, dan bekerja 5-7 hari dalam seminggu. Pengujian hipotesis menggunakan teknik analisis regresi sederhana. Analisis data terhadap 89 sampel penelitian diperolah hasil bahwa Work-Life Balance berpengaruh negatif terhadap Stres Kerja.]]>
<![CDATA[Pelatihan Perencanaan Keuangan: Manajemen Keuangan Keluarga dalam Prespektif Kristiani ]]>
<![CDATA[Kewal, Suramaya Suci]]>;
<![CDATA[Mendari, Anastasia Sri]]>;
<![CDATA[Widyartono, Agustinus]]>;
<![CDATA[Putranto, Yohanes Andri]]>;
<![CDATA[Heriyanto, Heriyanto]]>;
<![CDATA[Christabel, Maria]]>
<![CDATA[ PUBLIKASI PENGABDIAN KEPADA MASYARAKAT Vol 2 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang ]]>
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DOI: 10.35957/padimas.v2i1.2862
<![CDATA[Perkawinan merupakan persekutuan seumur hidup antara pria dan wanita. Persekutuan seumur hidup ini sifatnya terarah pada kesejahteraan suami istri, kelahiran dan pendidikan anak sehingga sangat penting bagi suatu perkawinan untuk mengelola keuangan keluarga. Memang masalah keuangan bukanlah penentu segala-galanya, tetapi kita sadari bahwa keuangan keluarga memiliki peran penting dalam menjaga keutuhan keluarga. Target dari kegiatan iniadalah peserta mampu mengidentifikasi kebiasaan, tingkah laku, dan perencanaan dalam mengelola uang juga peserta mampu merefleksikan pengelolaan keuangan uang dengan prespektif dan nilai-nilai Kristiani. Materi disampaikan dalam bentuk ceramah, video, diskusi, simulasi dan latihan. Target peserta kegiatan pengabdian adalah pasangan muda yang dalam waktu dekat akan membangun keluarga. Pencapaian dari kegiatan ini (berdasarkan hasil survei yangdilakukan), peserta memiliki kecenderungan yang positif dalam mengelola keuangan mereka dan para peserta juga bersedia untuk berkomunikasi dengan pasangannya dalam hal melakukan perencaan keuangan rumah tangga yang akan mereka bina. Peserta juga merasakan manfaat dari kegiatan ini.]]>
