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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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PENINGKATAN KETRAMPILAN AKUNTANSI DAN PEMASARAN KELOMPOK OLAHAN KERIPIK KABUPATEN SEMARANG Pancawati Hardiningsih; Rachmawati Meita Oktaviani; Sunarto Sunarto
Jurnal Abdimas Vol 20, No 2 (2016): December 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v20i2.8955

Abstract

Tujuan Ipteks bagi masyarakat (IbM) untuk meningkatkan produktifitas mitra kelompok aneka keripik olahan melalui ketrampilan pencatatan keuangan untuk bisa menghasilkan laporan keuangan sederhana, meningkatkan penjualan melalui pemasaran dengan melalui wordpress dan kemasan yang berlabel. Metode yang digunakan untuk mewujudkan tujuan tersebut dengan kaji tindak partisipatif melalui Forum Group Discusion(FGD) serta pendampingan. Luaran yang dihasilkan berupa label kemasan sebagai media pemasaran, tersedianya wordpresskelompok keripik olahan dan meningkatnya ketrampilan para pengrajin dalam melakukan pencatatan keuangan sederhana berbasis kas pada kelompok mekar jati.
Pelatihan Memahami Konsep Pengelolaan Likuiditas bagi Calon Direktur BPR Nur Aini; Sunarto Sunarto; Titiek Suwarti; Ida Nurhayat
Jurnal Pengabdian kepada Masyarakat STIE AKA Semarang Vol 1 No 1 (2022): Februari: Jurnal Pengabdian kepada Masyarakat (Abdimas) 
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Teknologi dan Bisnis (ITB) Semarang

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

Abstract

Tujuan kegiatan pengabdian ini adalah untuk memberikan edukasi dan pendampingan kepada masyarakat akan pentingnya memahami konsep pengelolaan likuiditas bank dengan baik, utamanya bank perkreditan rakyat dalam rangka mempersiapkan calon-calon direktur. Kegiatan pengabdian ini juga merupakan salah satu perwujudan dari Tri Dharma yaitu Pengabdian kepada Masyarakat. Melalui kegiatan pengabdian kepada masyarakan ini diharapkan dapat dibangun networking yang dapat meningkatkan kinerja masing-masing. Metode yang digunakan untuk pencapaian tujuan tersebut adalah pelatihan, yang diselenggarakan secara daring yaitu Pelatihan Jarak Jauh (PJJ) dengan metode real-time melalui on-line zoom meeting dengan materi Memahami risiko likuiditas, Memahami sumber penyediaan likuiditas, dan Memahami metode pengukuran/proyeksi likuiditas. Dengan berakhirnya pelaksanaan kegiatan Pengabdian kepada Masyarakat ini, dapat dilihat dampak positif nya yaitu perubahan-perubahan yang berarti pada diri masing-masing peserta. Perubahan tersebut antara lain kemampuan peserta dalam menjelaskan aspek-aspek penting dalam konsep likuditas menjadi lebih baik demikian juga kemampuan peserta untuk menerapkan ketrampilan pengelolaan, monitoring, dan evaluasi operasional BPR meningkat.
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan ( Studi Emperis Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2016-2022) Fadzilla Isnaini Puspitasari; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.6969

Abstract

This study aims to examine and analyze the factor that influence firm value. Some of the variables used in this study are leverage, profitability, company size, and company growth. The population used in this study are companies in the real estate and property sector that are listed on the Indonesia Stock Exchange in 2016-2022. The method used to collect this data is purposive sampling method. The number of samples used is 46 companies and the number used is 322 data. When processing data, there are several company data that must be outlier. After the outlier data, the number of samples used was 143 data. The analytical method used in this study is the quantitative analysis method. The results of this study show that leverage and company growth have no effect on firm value. While the profitability and size of the company positive affect the value of the company. Keywords: Leverage, Profitability, Company Size, Company Growth, and Company Value
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Food And Baverage Yang Terdaftar Di BEI Tahun 2017-2021 Lia Fatra Nurmaula; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8197

Abstract

This research was conducted to find out and analyze the effect of Good Corporate on firm value with profitability as a moderating variable. The population used in this study are food and beverage companies listed on the IDX in 2017-2021. The sample was determined using a purposive sampling method and a sample of 120 was obtained. The type of data used in this study was secondary data obtained from www.idx.co.id. Data analysis was carried out using descriptive statistics, testing the SPSS version 16.0 program. The results of the study found that Institutional Ownership and Audit Committee have no effect on firm value, Managerial Ownership, Institutional Ownership, and Audit Committee moderated by profitability (ROA) have no effect on firm value. While Managerial Ownership affects the value of the company. Keywords: Managerial Ownership, Institutional Ownership, Audit Committee, Profitability, Firm Value
Pengaruh Likuiditas, Leverage, Profitabilitas Dan Aktivitas Terhadap Pertumbuhan Laba Bersih Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2017- 2022 Alvita Wahyu Agustin; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8453

Abstract

The purpose of this study is to determine the effect of liquidity, leverage, profitability, and activity on profit growth. This research method used 198 data samples from basic industry and chemical subsector companies listed on IDX during 2017- 2022. Analytical techniques using linear regression. From the result of the analysis conducted by the researcher, it was found that leverage is significantly positive for profit growth, profitability is significantly positive for profit growth, liquidity and activity is not significant for profit growth. From the result of the analysis conducted by the researcher, it is expected that further research will be updated and increase the period in order to explain more broadly. Keywords: Profit Growth, Liquidity, Leverage, Profitability, Activity
ANALISIS PENGARUH KEBIJAKAN DEVIDEN DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Sektor Industri Dasar Dan Kimia Di BEI Tahun 2018-2022) Feby Annisa Dewi; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8526

Abstract

This research aims to analyze the influence of dividend policies and financial performance on stock prices in the basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. A quantitative method was employed by collecting secondary data from the companies' financial statements and annual reports. The analysis was conducted through descriptive statistical tests, normality tests using skewness and kurtosis, and classic assumption tests such as multicollinearity, heteroskedasticity, and autocorrelation tests. The results of multiple regression analysis indicate that the Current Ratio (CR) has the most dominant influence on stock prices, followed by Debt to Equity Ratio (DER) and Activity, with a significant positive effect. In contrast, Return on Assets (ROA) and Dividend Payout Ratio (DPR) do not significantly affect stock prices. Specifically, liquidity levels (CR) play the strongest role, indicating the crucial role of company liquidity in influencing stock prices. Keywords: Dividend Policy, Financial Performances, Stock Price.
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan Saham Terhadap Volatilitas Harga Saham Mahmudah Wulan Ferina; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8632

Abstract

The difference in a company's share price over a certain period of time is known as volatility of share price. A company's volatility is a mirroring of the opportunities and dangers that investors may face. Investors need to pay attention to indicators such as number of trades, leverage, and dividend policy which can impact share price volatility. This research purposes to look at the variables that effected the level of stock price volatility. Issuers listed on the BEI LQ45 index in 2018-2022 are the research population. Purposive sampling was applied to select the research sample with 168 issuers. Hypothesis testing is calculated through multiple regression analysis. The findings of the analysis model explain that (1) Dividend policy has a important and positive effect on the company's volatility value. (2) Leverage has no influence on share price volatility. (3) Trading volume has no influence on share price volatility. This provides an grasp of the low and high levels of dividend policy variables which can have an influence on understanding the level of share price volatility.Keywords: price volatility, dividend payout ratio (DPR), debt to equity ratio (DER), and trading volume activity (TVA). ABSTRAK Perbedaan harga saham perusahaan pada kurun waktu tertentu dikenal sebagai volatilitas harga saham. Volatilitas perusahaan adalah cerminan peluang dan bahaya yang mungkin dihadapi investor. Investor perlu memperhatikan indikator-indikator seperti jumlah perdagangan, leverage, dan kebijakan dividen yang memberikan dampak akan volatilitas harga saham. Penelitian ini memiliki tujuan melihat berbagai variabel yang berpengaruh pada tingkat volatilitas harga saham. Emiten yang tercatat pada indeks LQ45 BEI pada tahun 2018-2022 menjadi populasi penelitian. Purposive sampling diaplikasikan untuk memilih sampel, yang akhirnya 168 emiten menjadi sampel penelitian. Uji hipotesis dihitung melalui analisis regresi berganda. Temuan model penelitian menjelaskan bahwasanya (1) Kebijakan dividen memberikan pengaruh secara signifikan dan positif dengan nilai volatilitas perusahaan. (2) Leverage tidak memberikan pengaruh kepada volatilitas harga saham. (3) Volume perdagangan tidak memberikan pengaruh kepada volatilitas harga saham. Hal ini memberikan pemahaman tinggi rendahnya variabel kebijakan dividen mampu memberikan pengaruh akan pemahaman tingkat volatilitas harga saham. Kata kunci : Volatilitas harga saham, Dividend Pay Ratio (DPR), Debt to Equity Ratio (DER), Trading Volume Activity (TVA)
THE EFFECT OF PROFESSIONAL COMPETENCE AND TEACHER SELF-EFFICACY MODERATED SCHOOL CULTURE ON CLASS MANAGEMENT Ani Hidayatul Mai’yah; Sunarto Sunarto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6700

Abstract

The background of this research is that classroom management is an integral part of effective learning. The results of the need assessment for classroom management in schools have not reached the management standards according to the Minister of Education and Culture Number 22 of 2016. Teachers in managing classes require professional competence and teacher efficacy. The purpose of this study was to analyze the effect of professional competence and teacher self-efficacy on classroom management. Quantitative research methods are used in this study. The data analysis technique used moderation regression analysis with pure moderator type with interaction techniques. The results of the model test analysis show that professional competence has a positive effect on classroom management, and teacher self-efficacy does not affect classroom management. The conclusion of this study is that teacher competence has an influence on classroom management, and teacher self-efficacy does not affect classroom management Keywords: classroom management, professional competence, and teacher self-efficacy
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Lutfi Hidayatul Magfiroh; Sunarto Sunarto
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4464

Abstract

ABSTRACT This study aims to analyze the effect of Liquidity, Profitability, Leverage and Corporate Social Responsibility (CSR) on Firm Value with Dividend Policy as a moderating variable. The population used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) in 2015 – 2020. In this study, the sample companies obtained and meeting the criteria were 112 financial statement data which after going through the normality test became 71 observations. The sampling method used in this research is purposive sampling. The data analysis used is descriptive statistics, classical assumption test, multiple linear regression and hypothesis testing with pure moderator interaction technique. The results of this study indicate that liquidity has a positive effect on firm value, profitability has a positive effect on firm value, leverage has a negative effect on firm value, and Corporate Social Responsibility (CSR) has a positive effect on firm value. Meanwhile, dividend policy is not able to moderate the effect of Liquidity, Profitability, Leverage and Corporate Social Responsibility (CSR) on Firm Value. Keywords: Liquidity, Profitability, Leverage, Corporate Social Responsibility (CSR), Firm Value, Dividend Policy ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, Profitabilitas, Leverage dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Kebijakan Deviden sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang sudah terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 – 2020. Pada penelitian ini sampel perusahaan yang diperoleh dan memenuhi kriteria adalah 112 data laporan keuangan yang setelah melalui uji normalitas menjadi 71 observasi. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu purposive sampling. Analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, regresi linear berganda dan pengujian hipotesis dengan teknik interaksi pure moderator. Hasil penelitian ini menunjukkan bahwa likuiditas berpengaruh positif terhadap nilai perusahaan, profitabilitas berpengaruh positif terhadap nilai perusahaan, leverage berpengaruh negatif terhadap nilai perusahaan, dan Corporate Social Responsibility (CSR) berpengaruh positif terhadap nilai perusahaan. Sementara itu, kebijakan deviden tidak mampu memoderasi pengaruh Likuiditas, Profitabilitas, Leverage dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan. Kata Kunci: Likuiditas, Profitabilitas, Leverage, Corporate Social Responsibility (CSR), Nilai Perusahaan, Kebijakan Deviden.
Pengaruh Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Profitabilas Pada Nilai Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Rahmatul Ulya; Sunarto Sunarto
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.v7i4.8524

Abstract

Tujuan Penelitian ini untuk mengetahui Ukuran Perusahaan, Struktur Modal, Likuiditas dan Profitabilas. Populasi yang diteliti sebanyak 114 perusahaan sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2018. Sampel yang digunakan adalah 294 observasi. Teknik sampling yang digunakan adalah purposive sampling. Data dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan. Teknik analisis data yang digunakan adalah Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa ukuran perusahaan, struktur modal, dan likuiditas signifikan berpengaruh positif terhadap nilai Perusahaan; sedangkan profitabilitas tidak signifikan terhadap nilai perusahaan.
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