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All Journal Jurnal Sain Veteriner Jurnal Pembangunan Wilayah dan Kota Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan JURNAL BISNIS STRATEGI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha The Indonesian Journal of Business Administration Jurnal Bunga Rampai Usia Emas Chemica: Jurnal Ilmiah Kimia dan Pendidikan Kimia Jurnal Teknik PWK ILMU USHULUDDIN Jurnal Sosiologi Reflektif Harmonia: Journal of Research and Education Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Geoplanning : Journal of Geomatics and Planning E-Journal Graduate Students´ Journal of Accounting and Banking Cendekia Jurnal Inovasi Teknologi Pendidikan Jurnal Wilayah dan Lingkungan Proceeding SENDI_U KEUNIS SMART BUSINESS JOURNAL Journal of Research and Advances in Mathematics Education AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Panggung QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JPPPF (Jurnal Penelitian dan Pengembangan Pendidikan Fisika) TRIHAYU: Jurnal Pendidikan Ke-SD-an JRPM (Jurnal Review Pembelajaran Matematika) Pi: Mathematics Education Journal Muaddib : Studi Kependidikan dan Keislaman ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar ARKESMAS [Arsip Kesehatan Masyarakat] Journal of Economic, Bussines and Accounting (COSTING) Abdimas Dewantara Pendas : Jurnah Ilmiah Pendidikan Dasar Lentera: Jurnal Ilmiah Kependidikan SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Basicedu QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Mina Sains Jurnal Math Educator Nusantara: Wahana Publikasi Karya Tulis Ilmiah di Bidang Pendidikan Matematika Journals of Ners Community Acintya Gelar : Jurnal Seni Budaya Greget Jurnal Pendidikan Fisika dan Teknologi Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Eduscience (JES) Jurnal Riset Akuntansi Politala JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Indonesia Berdaya Jurnal Riset Teknologi Pencegahan Pencemaran Industri Jurnal Pendidikan dan Pembelajaran Indonesia (JPPI) Jurnal Pengabdian Perikanan Indonesia FOCUS: Journal of Social Studies Jurnal Otoranpur Nekton Jurnal Al-Fawa'id : Jurnal Agama dan Bahasa JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Of Human And Education (JAHE) JASNA : Journal For Aswaja Studies Journal Evidence Of Law Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Agrikan: Jurnal Agribisnis Perikanan Media Informasi SENTRI: Jurnal Riset Ilmiah Jurnal Basicedu Jurnal Pendidikan Dasar Pi: Mathematics Education Journal JURNAL TUNAS PENDIDIKAN Asian Journal Science and Engineering Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Hukum Indonesia Saintek: Jurnal Sains Teknologi dan Profesi Akademi Angkatan Laut Seminar Nasional Hasil Penelitian LP2M UNM Scientica: Jurnal Ilmiah Sains dan Teknologi Chemedu: Jurnal Ilmiah Pendidikan Kimia Wahana Islamika: Jurnal Studi Keislaman Jurnal Tonggak Pendidikan Dasar : Jurnal Kajian Teori dan Hasil Pendidikan Dasar Journal of Bioresources and Environmental Sciences JECIE (Journal of Early Childhood and Inclusive Education) Jurnal Multidisiplin Indonesia JRAMathEdu (Journal of Research and Advances in Mathematics Education) Jurnal Riset Ilmiah Jurnal Pengabdian Masyarakat The Health Researchers Journal Jurnal Sains, Teknologi dan Kesehatan Indonesian Journal of Islamic Religious Education (INJIRE) Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Proceeding Of International Conference On Education, Society And Humanity Evrimata: Journal of Mechanical Engineering Jurnal Faidatuna Jurnal Sosialita: Jurnal Kajian Sosial dan Pendidikan Journal of Mestika Nusantara Satu Community Services Thalaqah : Journal of Arabic Education and Literature Efada : Jurnal Pengabdian Masyarakat Jurnal Ragam Pengabdian Al-Iqro' Jurnal Tarbiyatuna Jurnal Bisnis dan Pembangunan Dinamika Kerajinan dan Batik: Majalah Ilmiah
Maryono Maryono
FAI UNSIQ Wonosono
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The Authority Of The National Land Agency And The Legal Certainty Of Land in Indonesia Syukur, Syukur; Maryono, Maryono; Akkapin , Suppaphorn
Journal Evidence Of Law Vol. 4 No. 1 (2025): Journal Evidence Of Law (April)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i1.1056

Abstract

This article discusses the authority of the National Land Agency (BPN) in creating land legal certainty in Indonesia, as well as the challenges and strategies needed to improve the effectiveness of land management and dispute resolution. Through an analysis of regulations governing BPN's authority, such as the Basic Agrarian Law and Minister of Agrarian Affairs and Spatial Planning Regulations, it is found that BPN has a vital role in land registration and dispute resolution. However, challenges such as overlapping authority, multiple certificates, and land mafia practices still hinder effective implementation. This research recommends strengthening BPN's authority through the establishment of a clearer and more specific law and the addition of an article on Land Civil Servant Investigators (PPNS) in Law No. 5/1960. Hopefully, these measures can strengthen land law enforcement, improve transparency and accountability, and create better legal certainty for the community. Thus, BPN can contribute more effectively in managing and resolving land disputes, as well as promoting justice in natural resource management in Indonesia.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaran Bermotor Di Kabupaten Pati Adiyanti, Yosua Ayu; Maryono, Maryono
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.54949

Abstract

Penelitian ini bertujuan untuk menganilis dan menguji faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor. Adapun pengumpulan data dengan menyebarkan kuesioner ke wajib pajak. Penelitian ini berjumlah 100 responden menggunakan teknik accidental sampling dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel kesadaran wajib pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati. Sedangkan variabel pengetahuan perpajakan, sosialisasi perpajakan dan samsat keliling berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Pati. Kata kunci: Kepatuhan wajib pajak, Pengetahuan perpajakan, Sosialisasi perpajakan, Kesadaran wajib pajak, Samsat keliling.
Get to Know the Financial Institution Pension Fund Program (DPLK) MARYONO, Maryono; BAGANA, Batara Daniel; SANTOSA, Agus Budi; WIDIATMOKO, Jakobus
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1195

Abstract

In general, humans hope for a prosperous life once they reach old age, but in reality, there are still many people whose old age could be more prosperous because they need income that can be used to meet their living needs. The bank pension fund (DPLK) pension program is a choice for planning retirement. Implementation of community service is carried out alternately with 3 or 4 participants per session. This is because the operational activities of PT Mitra Migas Sejahtera Semarang, which operates in Public Fuel Filling Stations (SPBU), must continue to run. Lack of socialization of financial institution pension fund pension programs by organizers, namely banks and insurance, so promotion needs to be increased so that the public can get information about financial institution pension fund pension programs. Only a few people have participated in this pension program, so promotion is needed to increase the number of participants in bank pension fund pension programs.
PENINGKATAN KREATIVITAS, MINAT DAN PRESTASI BELAJAR ILMU PENGETAHUAN SOSIAL MELALUI MODEL PEMBELAJARAN MAKE A MATCH MARYONO, MARYONO
Jurnal Sosialita Vol. 16 No. 2 (2021): JURNAL SOSIALITA
Publisher : Program Magister Pendidikan IPS UPY

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Abstract

Penelitian ini bertujuan untuk menentukan besaran peningkatan kreativitas, minat dan prestasi hasil belajar pada Ilmu Pengetahuan Sosial yakni kreativitas yang mendapat minimal baik 90%, minat belajar yang mendapat minimal baik 85% dan prestasi hasil belajar tuntas 100%. Rendahnya kreativitas, minat, dan prestasi hasil belajar siswa disebabkan oleh sebuah fenomena bahwa siswa sering merasa kurang tertarik dalam proses pembelajaran yang monoton. Pendekatan pembelajaran Make A Match dapat mengubah suasana pembelajaran, yang efektif, menjadi hidup dan menyenangkan. Hasil penelitian menunjukkan bahwa kreativitas belajar siswa dari 11 (52,38%) kondisi awal meningkat 19 (90,47%) siswa,Minat belajar siswa kondisi awal 13 (61,90%) meningkat 18 (85,71%) siswa, sedangkan hasil belajar kondisi awal 15 (71.42%) meningkat menjadi 21 (100%) pada siklus II dengan KKM 78. Pendekatan model pembelajaran Make A Match dapat meningkatkan kreativitas belajar, minat belajar dan prestasi hasil belajar siswa dalam menentukan prestasi di kelas X Akuntansi SMK Negeri 1 Girisubo.Kata kunci; Pendekatan kontekstual, kreativitas, minat dan prestasi belajar.This research is almed to establish the increasing of creativity, interest and achievement of social sciences lesson. For creativity student shoilget minimally Good 90% learning interest should get minimally good 85% and learning achievement get perfect 100%.A learning achievement approachment of Make A Match can change effective learning atmosphere, tobe more interesting and aliveThe research shows that student learning dreativity increased from II student’s from 11 (52,38%) and in cycle to 19 (90,47%) in cycle 2. Student’s learning interest increases from 13 (61,90%) and 18 (85,71%) in cycle 2. Whereas the learning achievement in the first conditions is 15 (71,42%) increases into and 21 (100%) in cycle 2. At least 78 (KKM). So it can be conclude that the approachment of Make A Match Learning Model can increase the student’s learning creativity, interest and achievement in establishing the achievement of X Akuntansi SMK N 1 Girisubo.Key words: Contextual Approachment, Creativity, Interest & Achievement
PENINGKATAN KREATIVITAS, MINAT, DAN PRESTASI BELAJAR ILMU PENGETAHUAN SOSIAL MELALUI MODEL PEMBELAJARAN MAKE A MATCH Maryono, Maryono; SUNARTI, SUNARTI
Jurnal Sosialita Vol. 8 No. 2 (2016): JURNAL SOSIALITA
Publisher : Program Magister Pendidikan IPS UPY

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Abstract

Maryono dan SunartiABSTRAKPenelitian dengan 21 siswa kelas X Akuntansi 2 Sekolah Menengah Kejuruan Negeri 1 Girisubo, Kabupaten Gunungkidul sebagai subjek penelitian ini bertujuan untuk meningkatkan kreativitas, minat, dan prestasi belajar IPS melalui model pembelajaran make a match. Prosedur penelitian dimulai dari perencanaan, pelaksanaan, pengamatan, dan refleksi. Teknik pengambilan data menggunakan observasi, angket, dan tes. Analisis data menggunakan teknik deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa melalui penerapan model pembelajaran make a match dapat meningkatkan: 1) kreativitas belajar siswa dari 11 orang (52,38%) pada prasiklus meningkat menjadi 19 orang (90,47%) pada siklus II; 2) minat belajar siswa pada prasiklus 13 orang (61,90%) meningkat menjadi 18 orang (85,71%) pada siklus II; dan 3) hasil belajar pada prasiklus 15 orang (71.42%) meningkat menjadi 21 orang (100%) pada siklus II dengan KKM 78.Kata kunci: model pembelajaran make a match, kreativitas, minat, dan prestasi belajar.The research with 21 students of tenth grade Accounting 2 Senior Vocational High School 1 Girisubo, Gunungkidul as the subjects of research aims to improve creativity, interest, and IPS learning achievement through make a match learning model. The research procedure starts from planning, implementation, observation, and reflection. The techniques of collecting data are observations, quesionnaires, and tests within quantitative descriptive technique as the way of analysis data. The results of research show that the application of sociodrama method can improve: 1) students creativity which are from 11 students (53,38%) in pre-cycle, increase to 19 students (90,47%) in 2nd cycle, 2) students learning interest increase from 13 students (61,90%) in pre-cycle to 18 students (85,71%) in 2nd cycle, and 3) students learning achievement increase from 15 students (71,42%) in pre-cycle to 21 students (100%) with KKM 78.Keyword: make a match learning model, learning interests, learning achievement.
UPAYA MENINGKATKAN PRESTASI BELAJAR MELALUI PEMBERIAN TUGAS AWAL DALAM MATA PELAJARAN SEJARAH INDONESIA Maryono, Maryono
Jurnal Sosialita Vol. 17 No. 1 (2022): JURNAL SOSIALITA
Publisher : Program Magister Pendidikan IPS UPY

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Abstract

MaryonoABSTRAKBelajar yang merupakan proses kegiatan untuk mengubah tingkah lakusiswa, ternyata banyak faktor yang mempengaruhinya. Dari beberapafaktor yang mempengaruhi itu, secara garis besar dapat dibagi dalamklasifikasi faktor intern (dari dalam) diri siswa antara lain : motivasi,minat, bakat,konsentrasi serta pemahaman.Faktor ekstern (dari luar) adalahfaktor yang datang dari luar diri siswa, antara alain : lingkungan keluarga,lingkungan masyarakat, dan teman bermain serta sarana prasarana, danyang tidak kalah penting adalah metode mengajar guru. Metodepengumpulan data yang digunakan dalam penelitian ini adalah :dokumentasi, wawancara dan angket. Angket dalam penelitian inidigunakan untuk mengetahui data penggunaan metode pemberian tugas.Dokumentasi yang digunakan adalah daftar nilai dan data pribadisiswa. Pemberian tugas sebelum materi diajarkan akan memotivasi siswauntuk kreatif dan berusaha secara maksimal mencari pemecahan dari tugasyang diberikan guru. Siswa yang mendapat hal baru yang belum pernahdidapatkan dalam pelajaran sebelumnya akan tertarik dan tertantang untukmencari jawabannya dari berbagai sumber (berupa buku, nara sumber) danbahkan sesama siswa akan berdiskusi sehingga akan tercipta suasanabelajar yang kooperatif. Untuk meningkatkan prestasi belajar siswa salahsatunya dengan menggunakan layanan bimbingan belajar denganpemberian tugas awal sebelum materi pembelajaran di sampaikan. 2)siswa untuk dapat memperoleh prestasi yang baik harus mengerjakan tugasyang diberikan oleh guru di sekolah. Dengan mengerjakan tugastersebut maka siswa akan lebih mudah memahami materi yang diajarkandi sekolah.Kata Kunci : Pemberian Tugas Awal Meningkatkan Prestasi Belajar SiswaLearning as a process to change student’s attitude involves numerousfactors influencing. In general, the factors are divided into internal (fromthe inside of the student) consisting of motivation, interest,talent,concentration and understanding; and external (from the outside ofstudent) including family setting, community environment, peers, andinfrastructures, and also teaching method. Data collection in this researchincluded documentation, interview and questionnaire. The questionnairewas exploited to identify data on the use of assignment method given. Thedocumentation consisted of students’ score list and private data. Theassignment was given to the students prior learning materials are taught inmotivating them to be creative and to maximally find solutions for theassignment that teacher has given. The students get something new thathave not previously learned and they will be interested to search for thesolutions from various sources (books, persons) and even discussion will be Maryono adalah Tenaga Pendidik SMK N 1 Girisubo.Jurnal Sosialita, Vol. 17, No.1, Maret 2022 Maryono, Upaya Meningkatkan Prestasi…128done among peers and hence cooperative learning atmosphere will becreated. To improve student learning achievement was conducted throughthe use of learning counselling service by giving initial assignment beforelearning materials taught. To get the best achievement student should dothe assignment that teacher gives at school. By doing the assignment,student will be easier to understand materials taught at school.Keywords: initial assignment, improve student’s learning achievement
One Village, Three Houses of Worship: Exploring the Dynamics of Religious Tolerance in Indonesia Maryono, Maryono; Nur Anna, Dian; Musthofa, Muhammad Wakhid
Jurnal Sosiologi Reflektif Vol. 19 No. 1 (2024)
Publisher : Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/qmhr0v26

Abstract

Indonesia has a long history of religious tolerance, yet the recent increase in incidents of intolerance reflects that this value requires renewed attention from scholars. This study aims to explore how the people of Sayidan interpret and practice tolerance in their daily lives, examining the mechanisms and social structures that have allowed this harmony to persist. Understanding how tolerance is embedded in the life of the Sayidan community is crucial for uncovering broader strategies to sustain religious tolerance in Indonesia.This research employs a phenomenological approach to uncover the meaning and structure of lived experiences related to religious tolerance. The Interpretative Phenomenological Analysis (IPA) method was applied to analyze data gathered from interviews with community leaders, RT/RW heads, religious figures, and youth representatives. The analysis involved several stages, including data familiarization, initial coding, theme development, and interpretative analysis. The findings reveal that tolerance in Sayidan is shaped by strong social and religious elements, further reinforced by economic interactions and a shared political struggle. While the study is limited in terms of generalizing to other contexts, the insights from Sayidan offer important lessons on how religious harmony can be maintained. Indonesia memiliki sejarah panjang toleransi beragama, peningkatan insiden intoleransi dalam beberapa tahun terakhir merefleksikan bahwa hal ini perlu mendapatkan perhatian dari akademisi. Penelitian ini bertujuan untuk mengeksplorasi bagaimana masyarakat Sayidan menafsirkan dan mempraktikkan toleransi dalam kehidupan sehari-hari, dengan menelaah mekanisme dan struktur sosial yang memungkinkan kerukunan tersebut bertahan. Memahami bagaimana toleransi tertanam dalam kehidupan komunitas Sayidan penting untuk mengungkap strategi yang lebih luas dalam mempertahankan toleransi beragama di Indonesia. Penelitian ini menggunakan metode fenomenologis untuk mengungkap makna dan struktur pengalaman hidup yang terkait dengan toleransi beragama. Metode Interpretative Phenomenological Analysis (IPA) diterapkan untuk menganalisis data yang diperoleh dari wawancara dengan tokoh masyarakat, kepala RT/RW, pemimpin agama, dan perwakilan pemuda. Analisis dilakukan melalui tahapan pengenalan data, pengkodean awal, pengembangan tema, dan analisis interpretatif. Hasil penelitian menunjukkan bahwa toleransi di Sayidan terbentuk melalui elemen-elemen sosial dan agama, serta didukung oleh interaksi ekonomi dan perjuangan politik bersama. Meskipun studi ini memiliki keterbatasan dalam hal generalisasi ke konteks lain, temuan dari Sayidan memberikan wawasan penting tentang bagaimana kerukunan beragama dapat dipertahankan.
Management of Auxiliary Personnel at the Education, Youth, and Sports Office of the Special Region of Yogyakarta Rejokirono, Rejokirono; Maryono, Maryono; Nugroho, Agung
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 16 No 1 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i1.4846

Abstract

This study analyzes the Management of auxiliary Personnel within the Department of Education, Youth, and Sports (Disdikpora) of the Special Region of Yogyakarta (DIY). Employing a qualitative approach through a case study method, data were gathered via interviews, observations, and documentation. Research informants comprised structural and functional officials within Disdikpora DIY and auxiliary Personnel from various operational units. Findings indicate that the Management of auxiliary Personnel within the Disdikpora DIY has been effectively established, encompassing planning, organization, implementation, and supervision/evaluation. Supporting factors include the involvement of various stakeholders, legal frameworks, official decrees, supportive leadership policies, opportunities for external collaborations, and cooperation between civil servants (PNS) and auxiliary Personnel. Despite encountering several challenges, measures have been taken to address them. Improvement needs to encompass regulatory adjustments, including gubernatorial regulations within DIY, welfare considerations, diploma adjustments, position qualifications, and job descriptions of auxiliary Personnel.
Pengembangan Instrumen Literasi Membaca Pemahaman Terintegrasi Project Based Learning Syarif, Ahmad; Maryono, Maryono; Budiono, Hendra
Jurnal Tonggak Pendidikan Dasar : Jurnal Kajian Teori dan Hasil Pendidikan Dasar Vol. 3 No. 2 (2024): JTPD
Publisher : Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jtpd.v3i2.38780

Abstract

Instrumen literasi membaca pemahaman adalah penilaian untuk mengukur aspek-aspek yang dimiliki peserta didik dalam memahami teks. Penelitian ini bertujuan mengembangkan instrumen tes dan nontes literasi membaca pemahaman terintegrasi model pembelajaran Project Based Learning dalam pembelajaran Bahasa dan sastra Indonesia di SD. Penelitian ini menggunakan metode R&D (Research and Development) dengan tahapan dari S Thiagarajan, dkk yang terdiri dari 4 tahapan, yaitu Define (Pendefinisian), Design (perancangan), Develop (Pengembangan), dan Disseminate (Penyebaran). Konstruksi instrument literasi membaca pemahaman diawali dari telaah teori literasi membaca pemahaman, kisi-kisi, rubrik, dan instrument. Hasil penelitian menunjukkan bahwa rata-rata kompetensi literasi membaca pemahaman peserta didik adalah 84 dimana indicator paling sulit adalah 50% menentukan makna kalimat bukan dari teks, kategori sesdang, yaitu 70% dalam menjawab indicator menentukan Kesimpulan suatu bacaan, dan kategori rendah sekitar 85% dalam menjawab indicator tanggapan logis. sedangkan hasil uji kelayakan oleh ahli Bahasa sebesar 92,85% berada pada kategori sangat valid dan uji kelayakan dari ketepatan materi sebesar 93,75% berada pada kategori sangat valid.
Faktor Faktor Yang Mempengaruhi Struktur Modal Darno, Darno; Maryono, Maryono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11501

Abstract

Capital is the main problem for business actors or companies. Companies need additional capital to develop products so they can compete with other similar companies. This research aims to analyze what factors influence the capital structure of manufacturing companies listed on the IDX for the 2020-2022 period. This research uses a pecking order theory and trade-off theory approach to build arguments between the independent variable and the dependent variable. The sample obtained from the purposive sampling technique was 42 companies over 4 years (126 observation data). The data analysis technique uses multiple linear regression analysis. The research results prove that company size has a significant negative influence on capital structure so that the hypothesis is rejected, as well as what happens to profitability on capital structure which also rejects the hypothesis, namely that profitability has a negative and insignificant effect. However, the results of the relationship between asset structure and capital structure have a significant positive influence so that the hypothesis is accepted. The coefficient of determination value proves that it is concluded that 18.3% of the independent variables, namely company size, asset structure and profitability in this study, can influence the dependent variable, namely capital structure, while 81.7% can be explained outside the variables in this study.
Co-Authors 07.05.52.0041 Aswatul Khasanah 08.05.52.0017 Easy Natalia, 08.05.52.0017 08.05.52.0148 Ninda Triana 08.05.52.0179 Fuad Hasan 08.0552.0028 Zumroatun Akyuni 0835030714 Masroka Priyo Utomo 0835030718 Unik Wiyarsini 0835030726 Ambar Mulyani 09.05.52.0040 Bhaskoro Adhi Nugroho 09.05.52.0114 Rizky Nur Saputra 09.05.52.0140 Kurnianto Nur Utomo 09.05.52.0173 Nur Inayah 10.05.52.0021 Yuni Puji Astutik 10.05.52.0051 Yogi Agustio Sayogo, 10.05.52.0051 10.05.52.0064 Andi Utomo 10.05.52.0082 Ade Imamul Muwachidin 10.05.52.0138 Eny Widayani 10.05.52.0139 Tukirah 10.05.52.0160 Dhanis Harsetiadi 10.05.52.0207 Galih Raharjo 11.05.52.0209 Nemia Kulamega Abugau, 11.05.52.0209 11.05.62.0001 Andryana Riajayanti 12.05.52.0038 Dewi Wahyu Lestari, 12.05.52.0038 12.05.52.0045 Rahma Syawari Mustika, 12.05.52.0045 12.05.52.0116 Dwi Nofiana, 12.05.52.0116 12.05.52.0165 Endrix Wibowo, 12.05.52.0165 12.05.52.0184 Wahyuning Astuti, 12.05.52.0184 Aan Kurniawan Abda Abda Achmad Badjuri Addiani, Intan Cahya Aditya, Dina Mei Eka Aditya, Dina Mei Eka Adiyanti, Yosua Ayu Afif Irwan Septiandy, 15.05.52.0006 Afrina, Rina Agam, Beryaldi Agus Budi Santosa Agus Haryanto Agus Prastiono, 12.05.52.0079 Agus Prastiono, 12.05.52.0079 Agzistasari, Anggun Ahlan Ghanim Ahmad Arifi, Ahmad Ahmad Syarif Aiman, Ghiyats Ajeng Laliddya N, 12.05.52.0105 Ajeng Laliddya N, 12.05.52.0105 Akhlis Rizza, Muhammad Akkapin , Suppaphorn Al Fath , Ayatullah Muhammadin Albino Da Cruz Dos Santos, 12.05.52.0051 Albino Da Cruz Dos Santos, 12.05.52.0051 Alfiana, Rinta Ali Ma’sum, Muhammad Alibasjah I Soedjarno Alvi Rosyidi Amalia Nur Anifah Amie Kusumawardhani, Amie Amintamah, Novia Nur Nurul Amiruddin Amiruddin anasril, anasril ANISAK KURNIASIH Apriyanto, Rahmat Ardhianto Adhi Nugroho, Ardhianto Adhi Ari Bowo, Dedi Artika, W. 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