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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Abdimas Khazanah Pendidikan Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Educational Management Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Jurnal Riset Akuntansi Politala Jurnal Akuntansi RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Pengabdian Kepada Masyarakat
Sunarto Sunarto
Department Of Accounting, Faculty Of Economics And Bussiness,Universityof Stikubank, Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Kompetensi Profesional Dan Motivasi Kerja Terhadap Kinerja Guru Dimoderasi Oleh Lingkungan Kerja (Studi Kasus Guru SMP se-Kecamatan Kandeman Kabupaten Batang) irna nurnaningsih; Sunarto Sunarto
Eduka : Jurnal Pendidikan, Hukum, dan Bisnis Vol 7, No 1 (2022): Eduka : Jurnal Pendidikan, Hukum, dan Bisnis
Publisher : Faculty of training and education, Pamulang university

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eduka.v7i1.17302

Abstract

This study aims to analyze iand test hypotheses about the influence of professional competence and work motivationi teacher performance moderated by the work environment in Junior High School teachers in Kandeman District, Batang Regency. Respondents in this study were junior high school teachers located in Kandeman sub-district, a number of 105 respondents taken from 3 state Junior High Schools and 2 Junior High Schools with private status by using all respondents as samples. The study used questionnaires as a primary data collection method, and used validity tests and reliability tests to test the instruments of each variable studied. Regression Analys is in this study using SPSS software (Statistical Package for the Social Sciences). This study also proves that the results of professional competence and work environment negatively affect teacher performance, while work motivation has no effection to teacher performance. The work environment is able to moderate the influence of professional competence on teacher performance and is not able to moderate the influence of work motivation on the teacher performance of Junior High School teachers in Kandeman District of Batang Regency.Keywords: professional competenc; work motivation; teacher performance; work environment.
PERAN BUDAYA ORGANISASI MEMODERASI PENGARUH KECERDASAN EMOSIONAL DAN KOMPETENSI PROFESIONAL TERHADAP KINERJA GURU DI SMK NEGERI 1 KEDUNGWUNI Nur Fatwa; Sunarto Sunarto
Khazanah Pendidikan Vol 16, No 1: Maret 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jkp.v16i1.13053

Abstract

This study aims to examine and analyze the role of organizational culture in moderating the influence of emotional intelligence and professional competence on teacher performance at SMKN 1 Kedungwuni, Pekalongan Regency. This study with a population of 101 people, namely all teachers of SMKN 1 Kedungwuni, Pekalongan Regency. The data collection technique used survey methods and the research instrument used a questionnaire with a Likert scale 5. The instrument test was carried out with validity tests through CFA, reliability tests, normality tests, heteroscedasticity tests, and model tests (F test, R-Square and sig). Test the hypothesis with quasi-regression analysis, interaction technique by looking at the sig value. The results showed that emotional intelligence had a positive effect on teacher performance, professional competence had a negative and significant effect on teacher performance, organizational culture had no significant effect on teacher performance, organizational culture moderated the influence of emotional intelligence and professional competence on teacher performance 
Faktor Yang Mempengaruhi Profitabilitas dan Nilai Perusahaan Sektor Makanan dan Minuman Tan Monica; Sunarto Sunarto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1463

Abstract

The purpose of this study is to analyze and explain the effect of good corporate governance and capital structure on profitability, to analyze and explain the effect of good corporate governance, capital structure and profitability on firm value. The type of research used in this study is explanatory research with a quantitative approach, namely by testing the comparative causal relationship of the measured research variables. The results of this study are good corporate governance has no significant effect on profitability, capital structure has a positive effect on profitability, good corporate governance, capital structure and profitability have a positive effect on firm value, profitability does not mediate the effect of good corporate governance on firm value and profitability mediates the effect capital structure on firm value
The Effect of Capital Structure, Firm Size, Firm Growth, And Profitability on Firm Value (Empire Study on Mining Sector Companies Listed on The Indonesia Stock Exchange 2015-2020) Tasya Novitasari; Sunarto Sunarto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 3 (2021): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i3.1738

Abstract

The purpose of this study was to determine the effect of capital structure, firm size, firm growth, and profitability on firm value in mining sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The capital market is a means for making investments that allow investors to place their funds in an asset according to the risk they are willing to bear with the expected level of profit. In this research, the research method used is the descriptive quantitative method. The number of samples in this study is 116 data from companies in the mining sector on the IDX. Determination of the sample using the purposive sampling technique. The data collection technique uses the documentation method by collecting records and documentation that leads to more accuracy. In proving and analyzing this, the classical assumption test, multiple linear regression test and f test (simultaneous), and t-test (partial) are used. The test results show that the variables of capital structure, firm size, firm growth, and profitability simultaneously affect firm value. The results of the partial test show that the capital structure (X1) has a sig value of 0.000 which means ≤ 0.05 so that it affects the firm value. Company size (X2) has a sig value of 0.695, which means ≥ 0.05 so it has no effect on firm value. The firm growth (X3) has a sig value of 0.189, which means ≥ 0.05 so it has no effect on firm value. Likewise with the profitability variable (X4) has a sig value of 0.950 which means ≥ 0.05 so it does not affect firm value.
Pengaruh Kompetensi Pedagogik dan Efikasi Diri terhadap Kinerja Guru dimoderasi Supervisi Akademik Handayani Handayani; Sunarto Sunarto
Indonesian Journal of Islamic Educational Management Vol 5, No 1 (2022): IJIEM
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ijiem.v5i1.16466

Abstract

Penelitian ini bertujuan menganalisis pengaruh kompetensi pedagogik dan efikasi diri terhadap kinerja guru dimoderasi supervisi akademik pada guru-guru SMK di Kecamatan Bumijawa Kabupaten Tegal. Jenis penelitian ini adalah penelitian eksplanatori (explanatory research) dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah guru-guru SMK di Kecamatan Bumijawa Kabupaten Tegal dengan jumlah populasi 113 orang. Semua anggota populasi dijadikan responden. Dari 113 kuesioner yang disebar, kuesioner yang dikembalikan sejumlah 108 kuesioner. Berdasarkan uji instrumen yaitu uji validasi dan uji reliabilitas telah diperoleh indikator-indikator yang valid dan reliabel untuk dianalisis lebih lanjut. Model regresi diuji dengan uji koefisien determinasi dan uji F. berdasarkan uji F diperoleh bahwa model layak untuk dianalisis lebih lanjut. Hasil uji koefisien determinasi menggambarkan kontribusi variabel independen tidak berpengaruh signifikan terhadap variabel dependen. Hipotesis diuji menggunakan uji t menggunakan Moderation Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa efikasi diri tidak berpengaruh terhadap kinerja guru, komitmen guru tidak berpengaruh terhadap kinerja guru, supervisi akademik berpengaruh terhadap kinerja guru, supervisi akademik tidak memoderasi pengaruh efikasi diri terhadap kinerja guru dan supervisi akademik tidak memoderasi pengaruh komitmen guru terhadap kinerja guru. Hasil uji koefisien determinasi menggambarkan kontribusi variabel independen X1 berpengaruh terhadap variabel dependen dan variabel independen X2 tidak berpengaruh terhadap variabel dependen. Hipotesis diuji menggunakan uji t menggunakan Moderation Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa kompetensi pedagogik berpengaruh terhadap kinerja guru, efikasi diri tidak berpengaruh terhadap kinerja guru, supervisi akademik berpengaruh terhadap kinerja guru, supervisi akademik memoderasi pengaruh kompetensi pedagogik terhadap kinerja guru dan supervisi akademik tidak memoderasi pengaruh efikasi diri terhadap kinerja guru.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi Bima Andika Ivanda Putra; Sunarto Sunarto
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.195

Abstract

This study aims to analyze and test the effect of profitability, leverage, and managerial ownership on firm value with the moderating variable, namely Corporate Social Responsibility (CSR). The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last three years, namely 2017-2019. The sampling method used in this study was purposive sampling technique. The results of this study explain that profitability and leverage do not have an effect on firm value, while managerial ownership has a negative effect on firm value. Corporate Social Responsibility (CSR) is able to moderate the effect of profitability and managerial ownership on firm value, while Corporate Social Responsibility (CSR) is unable to moderate the effect of leverage on firm value.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Tahun 2015-2020 Ani Khiarotul Umah; Sunarto Sunarto
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

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

Abstract

Pada penelitian ini bertujuan untuk menganalisis dan menguji pengaruh ukuran perusahaan, kepemilikan manajerial, leverage, dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia periode 2015-2020. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu menggunakan teknik purposive sampling yang mendapatkan sampel sebanyak 272 perusahaan. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian ini menjelaskan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan manajerial, leverage, dan profitabilitas tidak berpengaruh terhadap manajemen laba.
PENGARUH KEMANDIRIAN BELAJAR DAN MOTIVASI BERPRESTASI TERHADAP KETERLIBATAN SISWA DIMODERASI DUKUNGAN ORANG TUA Dyah Tresnowati; Sunarto Sunarto
Research and Development Journal of Education Vol 8, No 2 (2022)
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/rdje.v8i2.12970

Abstract

Riset ini mengukur dan analisa kemandirian belajar dan motivasi berprestasi terhadap keterlibatan siswa dengan dukungan orang tua sebagai pemoderasai pada SMP Negeri 1 Kandeman Kabupaten Batang. Metode yang dipakai pada riset ini yakni kuantitatif dan siswa kelas VII menjadi populasi di riset ini. Teknik pengujian mencangkup uji validitas, uji reliabilitas, analisa regresi, uji t dan uji moderasi. Uji validitas memakai analisa faktor dan uji reliabilitas memakai koefisien alpa. Hasil uji diperoleh 0,917 untuk variabel kemandirian belajar, 0,911 untuk variabel motivasi berprestasi, 0,948 untuk variabel dukungan orang tua dan 0,862 untuk variabel keterlibatan siswa. Hasil riset ini menerangkan bahwa kemandirian belajar memiliki pengaruh yang positif terhadap keterlibatan siswa tetapi motivasi berprestasi tidak memiliki pengaruh pada keterlibatan siswa, dukungan orang tua tidak berpengaruh pada keterlinatan siswa, dukungan orang tua mampu memoderasi hubungan kemandirian belajar terhadapa keterlibatan siswa dengan hasil berpengaruh negativ. Motivasi berprestasi terhadap keterlibatan siswa tidak dimoderasi oleh dukungan orang tua
The CEO Characteristics Factors Toward Tax Aggressiveness Of Family Companies In Indonesia Rachmawati Meita Oktaviani; Kukrit Wicaksono; Sunarto Sunarto; Ceacilia Srimindarti
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.817

Abstract

This study examines the relationship between the characteristics of the CEO that has an effect toward tax aggressiveness of family companies in Indonesia. Purposive sampling is done to get samples, there are 70 samples with 280 total observations. Estimation model test is used in determining the proper estimation model regression, after all, REM is chosen as the estimation model. The study results that CEO tenure and risk preferences has an effect toward tax aggressiveness of family companies while educational background of CEO has no significant effect toward tax aggressiveness. More than 95% of companies in Indonesia are family companies. Government should do any actions to maximize state tax revenue. This study adds CEO risk preference as the development of prior research in order to examine another variable that might has an effect toward tax aggressiveness of family companies in Indonesia.
The Influence of Managerial Ownership, Profitability on Company Value with Dividend Policy As Moderation Almayda Flabiya; Sunarto Sunarto
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1777

Abstract

Abstract: This study aims to analyze and examine the effect of managerial ownership, profitability on firm value with dividend policy as moderating. The population used in this study is all mining companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sampling method used in this research is using porpusive sampling technique. The results of this study explain that managerial ownership has a positive effect on firm value, while profitability cannot affect firm value. Dividend policy has a negative effect on firm value. Dividend policy cannot moderate the effect of managerial ownership on firm value, while dividend policy can moderate profitability on firm value. Keywords: Dividend Policy, Firm Value, Managerial Ownership, Profitability
Co-Authors Alfa Dwi Wahyuningrum Alfasadun Alfasadun Almayda Flabiya Alvita Wahyu Agustin Ani Hidayatul Mai’yah Ani Khiarotul Umah Bima Andika Ivanda Putra Ceacilia Srimindarti Dyah Tresnowati Erdi Nandika Fadzilla Isnaini Puspitasari Feby Annisa Dewi Handayani Handayani Handayani Handayani Ida Nurhayat Ilham Susilo Bakti irna nurnaningsih Jeffri Andrian Salam Kukrit Wicaksono Lia Fatra Nurmaula Lutfi Hidayatul Magfiroh Maharani Jaya Wardhani Mahmudah Wulan Ferina Norma Nur Shifa Al Qusaeri Nur Aini Nur Fatwa Pancawati Hardiningsih Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rahmatul Ulya Reza Yuda Sudaryono Rio Yulian Pradipta Rizqa Humairoh Safena Kurnia Syahputri Siti Mufidah Ulya Tan Monica Tasya Novitasari Titiek Suwarti