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Pengaruh Pengungkapan Corporate Social Reponsibility Terhadap Nilai Perusahaan Sub Sektor, Restaurant, Hotel, Tourism, Advertising Dan Media Monica Hendrik; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The objective of this research was to find out whether or not Corporate Social Responsibility (CSR) had influence on the firm value. The CSR variable was measured based on the Global Reporting Initiatie 3.1 standard, while firm value was measured by using Tobin’s Q. The sample was taken from 108 companies years in hospitality, restaurant, tourism, advertising, and media sectors within 2009-2013. The result of this research showsed that Corporate Social Responsibility had no significant influence on the firm value, while the other control variables like firm size, market share, and debt to equity ratio had significant influence on firm value, where both firm size and DER had negative influence on the firm value, while market share had positive influence on the firm value. 
Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Pada Sektor Infrastruktur, Utilitas dan Transportasi Caroline Janet Sukamto; Juniarti Juniarti Juniarti
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is still an inconsistency between theory and empirical results regarding the influence of family ownership structures on firm performance. On the theory, family ownership structure has advantages that can provide benefits to the improvement of firm performance. On the other hand, there are many empirical results regarding the positive and negative effects of family ownership structures on firm performance. This study aimed to examine and to prove the influence of family ownership structure on firm performance. The family ownership structure was measured by the presence or absence of family members sitting in the managerial position of the company or the ownership of stock by the family at least ten percent. Company performance was measured by using ROA. There were two control variables used: GCG score and market share. This research was conducted on public company of infrastructure, utility and transportation sectors which listing in IDX in 2010-2015 with a sample of 125 observations. The result showed a significant negative relationship between family ownership structure with ROA. The result of this study also showed that GCG score had a significant positive affect on ROA, while market share had no affect on ROA.
Value Relevance dari Informasi Akuntansi Sebelum dan Sesudah IFRS pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Listiyani Chandra; Juniarti Juniarti Juniarti
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The application of IFRS as the main standard for the preparation of financial statements has been required in various countries around the world. Harmonization of international accounting standards brings various changes to performance and accounting information of the company. Therefore, companies need to pay attention to the benefits and usefulness of mandatory application of IFRS standards. This study intended to know the impact of IFRS implementation on the value relevance of accounting information. In addition, this study also intended to know the affect of accounting information on investor response as reflected by stock price movements.                   Data processing method was done by comparing pre and post IFRS by using descriptive statistical analysis, while data analysis method by using panel data regression analysis with STATA statistical software and hypothesis test was derived from financial report data obtained from yahoo finance company. The result of the study found that the application of IFRS in the property, real estate, and building sectors significantly influenced the increase of value relevance of accounting information in the form of EPS and BVPS.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan Evelyn Stacia; Juniarti Juniarti Juniarti
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aimed to identify the affect of Corporate Social Responsibility (CSR) to firm value had been done many times, but the results were inconsitent. The objective of this research was to identify the affect of CSR to firm value in mining sector.            CSR was measured by using GRI Index version 3.1 while firm value was measured by Tobin’s Q. The control variables used in this research were firm size, market share, and debt-to-equity ratio (DER). This research used 135 observation sampel during 2009-2013 and tested by SPSS 20.            The results of this study demonstrated that corporate social responsibility had no significant affect on the firm value; firm size had significant and negative affect on the firm value; market share had significant affect on the firm value; and debt to equity ratio did not have significantly influence on the firm value.
Technology Acceptance Model (TAM) dan Theory of Planned Behavior (TPB), Apikasinya dalam Penggunaan Software Audit oleh Auditor Juniarti Juniarti
The Indonesian Journal of Accounting Research Vol 4, No 3 (2001): JRAI September 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.66

Abstract

This research intends to reveal factors that influence the audit software usage of the auditor. The models that used to explain  audit software usage are technology acceptance model (TAM) and theory of planned behavior (TPB). This research uses auditor as a unit analysis. Statistical tool that used in this research is Structural Equation Modelling (SEM) . Data  are analyzed by using statistical software LISREL 8.30.This research prove that software characteristic is the greatly factor that determine audit software  acceptance followed by organizational characteristic factor. Moreover this research also prove that software audit acceptance act as the factor that influence audit software usage. Eventhough  it is not the only factor, there is not enough evidence to refute this hypothesis.
The Value Relevance of IFRS Adoption in Indonesia Juniarti Juniarti; Ferbiana Helena; Karina Novitasari; Wenny Tjamdinata
Jurnal Akuntansi dan Keuangan Vol. 20 No. 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.944 KB) | DOI: 10.9744/jak.20.1.13-19

Abstract

Pros and cons of the benefits of IFRS adoption have become an ongoing debate following the inconclusive results of prior studies. Whether IFRS increase value relevance of account­ing information or not, especially in developing countries is an interesting and relevance research question. Indonesia as one of the developing countries that committed to adopting IFRS has an interest in obtaining empiric evidence on the value relevance of accounting information after nearly five years of IFRS implementation.  This study aims to fill the need to enhance adopters' compliance with the standard. Ohlson Modified Model (1995) is used to test the value relevance of accounting information. Using longitudinal data of listed manu­facturing companies in Indonesia Stock Exchange (IDX), this study confirms that value relevance of accounting information increase after  IFRS adoption than before adoption. The results robust using Pooled Least Square and Random effect model.
Sosialisasi Pembuatan Limbah Pertanian Menjadi Biochar di Kelompok Tani Inovasi Nagari Sei Talang Kabupaten lima Puluh Kota Yanti, Yulmira; Hamid, Hasmiandy; Suhendra, Dede; Juniarti, Juniarti; Fhigo, Lucky; Wahyuni, Fatma Andria; Kurniati, Fimetha Riva; Febriyani, Ellsa Indah
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 3 No. 1 (2023): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : MEMAKSIMALKAN POTENSI
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v3i1.1228

Abstract

Salah satu upaya untuk menambah pendapatan kelompok tani Inovasi adalah dengan mengolah limbah pertanian menjadi sesuatu yang memiliki nilai jual seperti biochar dari limbah pertanian. Biochar merupakan arang yang terbuat dari limbah biomassa seperti salah satunya tongkol jagung yang dapat memperbaiki kualitas tanah dan meningkatkan produktivitas hasil pertanian. Pemanfaatan limbah tongkol jagung masih terbatas saat ini, sehingga disaat musim panen limbah tongkol jagung yang melimpah dapat mencemari lingkungan terutama di saat panen pada musim penghujan. Tujuan kegiatan Pengabdian Kepada Masyarakat ini untuk memberikan solusi dengan mengadakan pelatihan cara pembuatan biochar dari limbah pertanian tongkol jagung secara sederhana. Peserta kegiatan pengabdian kepada masyarakat anggota kelompok tani Inovasi dan perangakat nagari di Jorong Belubus, Nagari Sungai Talang, Kecamatan Guguak, Kabupaten Limapuluh Kota. Kegiatan yang dilakukan adalah dengan mensosialisasikan manfaat serta cara membuat biochar dari limbah tongkol jagung kepada para kelompok tani Inovasi serta pembuatan demplot penanaman Jahe dengan memanfaatkan Biochar. Pada anggota kelompok tani diberikan contoh alat sederhana untuk proses pembuatan limbah tongkol jagung menjadi bicohar dan di perlihatkan secara langsung cara kerjanya sampai pada proses pengemasan hingga siap untuk digunakan dan dijual. Kelompok tani Inovasi Jorong Belubus diharapkan mampu memanfaatkan limbah tongkol jagung menjadi sesuatu yang bernilai jual, serta dapat dimanfaatkan untuk tanaman jahe, sehingga diharapkan dapat memberikan keuntungan dari segi ekonomi, produktivitas tanaman, maupun dari segi pelestarian lingkungan.
Pendapatan daerah dan fiskal stress akibat Covid-19 di Indonesia Juniarti, Juniarti; Noersanti, Lina; Akhmadi, Ali; Mustika, Maya; Ardheta, Preztika Ayu; Hendro, Junaidi
Jurnal Riset Manajemen dan Bisnis Vol 8 No 1 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v8i1.1038

Abstract

This research project seeks to analyze and gather evidence about regional income and whether the Covid-19 pandemic has caused fiscal stress in all provinces of Indonesia. The data used includes the budgets for all provinces in Indonesia for 2018 and 2019 prior to the pandemic, and for 2020 and 2021 during the pandemic, with a total of 34 provinces included in the study. The sampling method utilized was saturated sampling, while data processing was done through the Wilcoxon Signed Ranks Test with SPSS 26. The findings indicate that there were notable differences in regional income, transfers to regions, and village funds before and during the pandemic, leading to fiscal stress. This component is crucial to regional income, as it directly involves the central government, and thus the pandemic has had a significant impact on the provinces. However, there were no differences in regional original income or other income before and during the pandemic, indicating that there was no fiscal stress.
Pengaruh Promosi Jabatan dan Rekan Kerja Terhadap Kepuasan Kerja Pegawai PDAM Tirtanadi Cabang Sei Agul Medan Juniarti, Juniarti; Nasution, Sarifa Ulfa
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v1i4.4137

Abstract

Experienced against a variety of a company engaged in the field of services of clean water. Where PDAM TIrtanadi Cabang Sei Agul Medan has some problems, these problems is the number of employees who have not been promoted due to the background educational background that is not appropriate, less the intertwining relations good work among employees and the number of errors conducted employee during the work. The method used ini this research is quantitavive apporoach with a type of reseach based on the philosophy of positivism. The results of the research on the hypotheses showed that job promotion and co-workers simultaneously affect job satisfaction. The results of this study showed that job promotion partially and significantly affect job satisfaction and co-workers partially and significantly affect job satisfaction. Simultaneously and partially the job promotion and co-workers positively and significantly affect the job satisfaction of employees of PDAM Tirtanadi Cabang Sei Agul Medan and the value of the coefficient of determination of 62,3% and the remaining 37,7 described by independent variables that were not studied.
Pengaruh kepemimpinan kepala sekolah, komunikasi dan sertifikasi guru terhadap persepsi kinerja guru Noersanti, Lina; Juniarti, Juniarti; Hastin, Abiyyah
Jurnal STEI Ekonomi Vol 32 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i02.876

Abstract

This study aims to find out the influence of the principal's leadership, communication and teacher certification on the perception of teacher performance at SDN Pisangan Timur 01 Pagi. This research approach is quantitative with a correlation model. Data were obtained using survey methods. The population in this study are teachers at SDN Pisangan Timur 01 Pagi, a total of 30 teachers. The sample in this study is a saturated sample. The analysis used is SEM-PLS which consists of outer model, inner model and hypothesis testing using SmartPls 3.0 software. The results of this study show that the principal's leadership has no effect on teacher performance. Communication and teacher certification have an influence on teacher performance. Good communication between fellow teachers and their leaders can improve the performance of teachers in schools. The benefits provided through certification can motivate a teacher to be a better teacher for his students.
Co-Authors A , Agustar. A M, Hendra A, Sari. Abdul Kahar Abdullah, Johari Yap Ade Hidayat, Ade Adrian Budiman Agnes Andriyani Sentosa Akhmadi, Ali ALAN DARMASAPUTRA Alfadzri, Andry Almurni, Siti Amelinda Rosita Aminuyati Anastasia Audina Candra Anastasya Debbie Aliantho Andi Sadapotto Angelina Evelyn Apandi, Aden Aqsa, Kathina Deswi Aryenti, Aryenti Auzar Syarif Awlia, Isti Azhari, Rudi Bana, M. Haidir Alisyah Bramanta, Giraldi Sapta Cahyany, Brigita Sari Kusuma Carolina Limantoro Caroline Janet Sukamto Christina Christina Christina Corolina Corolina Crystalita Crystalita Crystalita D.P, Sari. Damayanti, Ndaru Andri Devina Andriani Tandiono Devina Mustikarina Natanagara Dwita, Adel Karen Elisabeth Kartika Y.W Evelina Kurniawan Evelyn Stacia Evelyn Sutejo Evelyne Evelyne Evita Vianita Sari Fajri, Riyadhul Fathan, Muhammad Febriyani, Ellsa Indah Ferbiana Helena Ferdiansyah, Muhammad Aldy Ferry Aditya Fhigo, Lucky Fidelia Fidelia Fidelia Finda Yovita Finy Amelia Firdaus Hi Jahja Kunoli Fitri, Maghfiroti FITRI, RUHIL Florencia Irena Chandra Florensia Agatha Francisca Ivana Frans Sanjaya Fransisca Elsa Monica Frency Yunita Gabriela Natalia Lay Gladys, Asthya Hanani, Hulfiatun Hans William Santoso Hasmiandy Hamid Hastin, Abiyyah Helena, Ferbiana Hendro, Junaidi Hermawan, Cynthia Felita Hermeria, Noveriza Hikmawati Hikmawati Hukama, La Diadhan Ineke Oktaviani Irfan Suliansyah Irwandi, Nurmayani Jannah, Anisa Raudhatul Jessica Kartika Halim Karina Novitasari Kathrin Angelin Hardy Komalasari, Ulvi Intan Kurniati, Fimetha Riva Liana Dewi Lilyani Kartika Sinatra Lina Noersanti Lince, Lince Listiyani Chandra Listy, Irma Lubis, Ira Handayani Lubis, Khadijah Margaret Carolina Maria Yunita Maya Genisa MD Yusoff, Bazli Bin Mega Sari Juane Sofiana Misnaniarti Misnaniarti Monica Hendrik Monica Oktavia Musliar Kasim Mustika, Maya N, Sandi N, Sandi. Nabilah Nabilah Nadya, Dea Nasution, Sarifa Ulfa Nathania Nathania Nelly Kawijaya Niken Wulandari Novi Dwi Vivian Thejakusuma Novitasari, Karina Nunung Ainur Rahmah Nur Afni Okianna Okianna Olgawati Hudoyo Ong Yuliana Ongkodjojo, Ellice Josephine Pannya Pannya Pannya Pohan, Syahrial Hasanuddin Pratiwi, Nike Preztika Ayu Ardheta Puspa Sari, Puspa Restu Syamsul Hadi Rika Kurniawati Risnah Risnah, Risnah Rizwan, Mohamad Rido Rosmilan Pulungan Sam Hermansyah Santoso, Aurelia Cindy Septaria, Vera Simanungkalit, Anisa Simon Eric Hanjoyo Stefany Sicilia Ahliawan Stephanie Loyanaputra Stephanie Natalie Tanzil Stephen Hadi Wibowo Surya - Wibowo Sylvia Adriani T N, Novidra Thamrin, Nabila Pyrenina Tjamdinata, Wenny Triono, Riski Vania Allan Sutanto Veronica Wijaya Vincent Valentino Vivian Jacob Vonny Vinisia Wahyuni, Fatma Andria Warsidah, Warsidah Waruwu , Ahmad Aswan Wenny Tjamdinata Wright, James Yuanita Windusari Yuliana Yuliana Yulmira Yanti Yusuf Hartono Z, Naspendra Zain, Efendi Zainal Zawir Simon, Zainal Zawir