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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah Manajemen Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference Journal of Educational Management Research AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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PENGARUH PENDANAAN SEKOLAH, KEBIJAKAN PENGELOLAAN DANA SEKOLAH, TRANSPARASI PENGGUNAAN DANA, DAN KEMAMPUAN MANAJERIAL TERHADAP PENGEMBANGAN INFRASTRUKTUR SEKOLAH DAN KUALITAS PENDIDIKAN DI SEKOLAH DASAR ANNUR TUMPANG Widiyaningtias, Amndana; Murtianingsih; Dura, Justita
Jurnal Ilmiah Riset Aplikasi Manajemen Vol 3 No 3 (2025): JURNAL ILMIAH RISET APLIKASI MANAJEMEN
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jiram.v3i3.107

Abstract

Infrastruktur pendidikan sangat penting sebagai sarana prasarana penunjang hasil belajar siswa. Keberadaan sarana prasarana pendidikan mutlak dibutuhkan dalam proses pendidikan, sehingga termasuk dalam komponen-komponen yang harus dipenuhi dalam pelaksanaan proses pendidikan. Infrastruktur pendidikan yang memadai dapat mendorong meningkatnya kualitas pendidikan. Pendidikan menjadi hal yang vital sehingga kualitasnya perlu terus ditingkatkan agar menghasilkan sumber daya manusia (SDM) yang tangguh. Kualitas pendidikan dan pengembangan infrastruktur di sekolah dapat dipengaruhi oleh berbagai faktor, seperti pendanaan sekolah, kebijakan pengelolaan dana sekolah, transparansi penggunaan dana, dan kemampuan manajerial. Metode pengambilan sampel yang digunakan adalah metode sampling jenuh atau sensus, yaitu melibatkan keseluruhan 32 staf dan guru yang ada di Sekolah Dasar Annur Tumpang. Hasil penelitian menunjukkan bahwa variabel pendanaan sekolah, pengelolaan dana, transparansi penggunaan dana, dan kemampuan manajerial berpengaruh positif dan signifikan terhadap pengembangan infrastruktur di Sekolah Dasar Annur Tumpang. Selanjutnya, variabel pengelolaan dana, transparansi penggunaan dana, dan kemampuan manajerial juga berpengaruh positif dan signifikan terhadap kualitas pendidikan di Sekolah Dasar Annur Tumpang. Sementara itu, pendanaan sekolah berpengaruh positif tetapi tidak signifikan terhadap kualitas pendidikan di Sekolah Dasar Annur Tumpang.
The Effect of Green Accounting Implementation on Profitability in Companies Compass Index 100 Budiono, Slamet; Dura, Justita
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.216

Abstract

In the Kompas100 Index Company, there are several companies whose growth can have a positive or negative impact on the surrounding environment, so companies need to provide information related to green accounting. This study was conducted to determine the application of green accounting and its impact on company profitability. In this study, the application of green accounting as measured by the Company Performance Rating Program in Environmental Management (PROPER) on the level of profitability with the ROA (Return on Assets) indicator. The research method used is quantitative research methods. The population selected in the study of 100 Kompas Index companies for 2 years in 2018-2019 using the purposive sampling method, to obtain a sample of 24 companies that meet the criteria. Data were analyzed using simple regression. The results of this study indicate that the application of green accounting has a significant effect on the profitability of the Kompas100 Index company
The Effect of Tax Aggressiveness, Firm Size, and Profitability on Corporate Social Responsibility Disclosure in Mining Companies Anggraini, Dwi Retno; Dura, Justita
International Journal of Educational Research & Social Sciences Vol. 2 No. 6 (2021): December 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i6.232

Abstract

In mining companies, exploitative behavior and a lack of sense of responsibility towards the environment will threaten the sustainability of the availability of natural resources, and cause disharmony in relations with the community around the company. So it is important for mining companies to carry out social responsibility towards the environment and the community around the company so that the natural resources needed are still available. This study was conducted to determine the effect of tax aggressiveness, firm size, and profitability on corporate social responsibility disclosure in mining companies listed on the IDX. In this study CSR Disclosure is measured by disclosure criteria based on GRI indicators, tax aggressiveness is measured by income tax expense and profit before tax, Firm Size is measured using total sales, profitability is measured by the ROA (Return On Asset) indicator. This study uses quantitative methods. The population selected was 44 companies, for 2 years in 2018-2019 using the purposive sampling method, in order to obtain a sample of 15 companies that met the criteria. Data were analyzed using multiple linear regression. The results of this study indicate that tax aggressiveness has a effect on CSR Disclosure, while firm size and profitability have a negative effect on CSR Disclosure.
PENGARUH KOMPETENSI GURU, MOTIVASI KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SD STRADA CABANG BEKASI Wardani, Margaretha Dwi; Bukhori, H.M.; Dura, Justita
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5880

Abstract

Abstract: This study aims to analyze the influence of teacher competence, work motivation, and work environment on teacher performance at SD Strada Cabang Bekasi. The study used a quantitative approach. The study population was teachers of SD Strada Cabang Bekasi with a sample of 54 respondents. Data were collected through questionnaires using Google Forms and analyzed using multiple linear regression with the help of SPSS version 26. The results of the study showed that partially teacher competence and work motivation had a significant effect on teacher performance, while the work environment did not have a significant effect partially. However, based on the simultaneous test (F test), teacher competence, work motivation, and work environment together had a significant effect on teacher performance. The coefficient of determination value of 0.706 indicates that 70.6% of the variation in teacher performance can be explained by these three variables, while 29.4% is influenced by other factors outside the study. This study concludes that improving teacher performance needs to be done in an integrated manner through strengthening competence and work motivation, and supported by a conducive work environment. Keywords: Teacher Competence, Work Motivation, Work Environment, Teacher Performance. Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi guru, motivasi kerja, dan lingkungan kerja terhadap kinerja guru di SD Strada Cabang Bekasi. Penelitian menggunakan pendekatan kuantitatif. Populasi penelitian adalah guru SD Strada Cabang Bekasi dengan jumlah sampel sebanyak 54 responden. Data dikumpulkan melalui kuesioner menggunakan google form dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial kompetensi guru dan motivasi kerja berpengaruh signifikan terhadap kinerja guru, sedangkan lingkungan kerja tidak berpengaruh signifikan secara parsial. Namun, berdasarkan uji simultan (uji F), kompetensi guru, motivasi kerja, dan lingkungan kerja secara bersama-sama berpengaruh signifikan terhadap kinerja guru. Nilai koefisien determinasi sebesar 0,706 menunjukkan bahwa 70,6% variasi kinerja guru dapat dijelaskan oleh ketiga variabel tersebut, sedangkan 29,4% dipengaruhi oleh faktor lain di luar penelitian. Penelitian ini menyimpulkan bahwa peningkatan kinerja guru perlu dilakukan secara terpadu melalui penguatan kompetensi dan motivasi kerja, serta didukung oleh lingkungan kerja yang kondusif. Kata Kunci: Kompetensi Guru, Motivasi Kerja, Lingkungan Kerja, Kinerja Guru.
PENGARUH AGRESIVITAS PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 TAHUN 2021-2024 Septiana Kartika Rachmawati; Justita Dura; Mohammad Bukhori
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42434

Abstract

Determining an optimal capital structure is a strategic decision for companies because it is closely related to financial risk, cost of capital, and firm value in the eyes of investors. This study aims to analyze the effect of tax aggressiveness, profitability, and firm size on capital structure in companies listed in the LQ45 Index on the Indonesia Stock Exchange for the 2021–2024 period. Capital structure is proxied by the Debt to Equity Ratio (DER), tax aggressiveness is proxied by the Effective Tax Rate (ETR), profitability is proxied by Return on Assets (ROA), and firm size is measured using the logarithm of total assets. This research employs a quantitative approach using secondary data from the annual financial statements of LQ45 companies selected through purposive sampling, and is analyzed using multiple linear regression and classical assumption tests with the aid of SPSS 26 software. The results show that, partially, profitability and firm size have a significant effect on capital structure, while tax aggressiveness does not have a significant effect. Tax aggressiveness, profitability, and firm size simultaneously have a significant effect on capital structure, indicating that these variables are able to explain the variation in capital structure of LQ45 companies during the study period. These findings are expected to serve as a reference for management, investors, and academics in evaluating financing policies and their implications for corporate financial stability and performance.
The Impact of Work Motivation, Leadership Style, and Key Performance Indicators (KPI) on Teacher Work Discipline Didi Rianto; Moh Bukhori; Justita Dura
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1850

Abstract

This study aims to analyze the influence of work motivation, the principal’s leadership style, and the implementation of Key Performance Indicators (KPIs) on teacher work discipline. Teacher work discipline is a crucial factor in supporting the effectiveness of the learning process and achieving educational goals. This study employed a quantitative, survey-based approach. The study population comprised 55 teachers, of whom 32 were permanent foundation teachers selected using a purposive sampling technique. Primary data were collected through a Likert-scale questionnaire, while secondary data were obtained from teacher attendance records, administrative submissions, and task completion records. Data analysis was conducted using multiple linear regression. The results showed that work motivation, the principal’s leadership style, and KPIs partially had a positive and significant effect on teacher work discipline. Furthermore, secondary data analysis strengthened the study findings by indicating that teacher attendance, the accuracy of administrative submission, and task completion reflected a level of work discipline that still needed improvement. This study concluded that increasing work motivation, applying an effective leadership style, and implementing clear, measurable KPIs can sustainably improve teacher work discipline. The findings of this study are expected to serve as a basis for schools in formulating more effective human resource management policies.
ESG PERFORMANCE, CAPITAL STRUCTURE, AND WORKING CAPITAL AND THEIR IMPACT ON THE PROFITABILITY OF PUBLIC COMPANIES IN INDONESIA Nabila Octaviola Rosanti; Justita Dura; Mohammad Bukhori
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2789

Abstract

This study aims to analyze the effect of ESG performance, capital structure, and working capital on the profitability of public companies in Indonesia. A non-probability sampling method with a purposive sampling technique was employed, resulting in 72 public companies listed on the Indonesia Stock Exchange (IDX) that had ESG risk scores on the IDX website in 2024 as samples. The quantitative, secondary, and cross-sectional data were processed using multiple linear regression analysis. Outlier and classical assumption tests were performed before regression. The classical assumption tests used on cross-sectional data include heteroscedasticity, multicollinearity, and normality. Hypothesis tests were then conducted to verify the hypotheses' validity, including the coefficient of determination test, t-test, and F-test. The findings indicate that capital structure has a significant negative effect on profitability. ESG performance and working capital have no partially significant effect on the profitability of public companies in Indonesia. Furthermore, it was found that ESG performance, capital structure, and working capital have a simultaneous effect on the profitability of public companies in Indonesia.
PENGARUH PENGGUNAAN E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGETAHUAN AKUNTANSI TERHADAP EFEKTIVITAS KINERJA UMKM DI KOTA MALANG Diah Novita Sari; Justita Dura
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8117

Abstract

UMKM mempunyai peran penting terhadap pertumbuhan dan pembangunan perekonomian nasional, fundamental dari UMKM sendiri menjadikan sektor lapangan kerja kian meningkat dalam jangka besar. Dengan demikian, UMKM dianggap tidak mampu berpartisipasi aktif pada era perdagangan global ini. Penelitian ini bertujuan untuk menilai efektivitas kinerja usaha UMKM Kota Malang dengan menelusuri faktor-faktor seperti penerapan e-commerce , penggunaan sistem informasi akuntansi, dan pengetahuan akuntansi. Pendekatan kuantitatif digunakan dalam penelitian ini. Metode utama pengumpulan informasi untuk penelitian ini adalah memberikan kuesioner. Adapun teknik pengambilan sampel yaitu menggunakan simple random sampling. Survei ini diselesaikan oleh 96 orang. Sumber primer dan sekunder juga digunakan untuk menyusun data yang digunakan dalam penelitian ini. Analisis data menggunakan fitur SPSS 24. Berdasarkan temuan penelitian tersebut, kinerja UMKM meningkat pesat dengan adanya e-commerce . Sistem Informasi Akuntansi memungkinkan UMKM beroperasi lebih efektif. Dengan pengetahuan akuntansi yang benar, operasional UMKM bisa berjalan lebih lancar.
PENGARUH KOMPETENSI, DISIPLIN DAN KREATIVITAS TERHADAP KINERJA GURU SDIT PERMATA MEDAN Nurfamila Nurfamila; Moh. Bukhori; Justita Dura
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6358

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, disiplin, kreativitas terhadap kinerja guru di SDIT Permata Medan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang didistribusikan kepada guru pengajar di SDIT Permata Medan. Variabel independen dalam penelitian ini meliputi kompetensi, disiplin, kreativitas, sedangkan variabel dependen adalah kinerja guru di SDIT Permata Medan. Metode analisis penelitian menggunakan regresi linier berganda dengan uji hipotesis parsial dan simultan dengan menggunakan teknik sampling jenuh pada 34 orang responden sampel. Hasil penelitian menunjukkan bahwa dari ketiga variable, hanya variable kreativitas yang secara signifikan memengaruhi kinerja guru SDIT Permata Medan. Sedangkan variable kompetensi dan disiplin tidak berpengaruh signifikan terhadap kinerja guru SDIT Permata Medan. Penelitian ini diharapkan dapat memberikan masukan kepada SDIT Permata Medan untuk guna perbaikan manajemen sekolah dan kinerja guru melalui kompetensi, disiplin, dan kreativitas yang dimiliki SDIT Permata Medan.
From Recommendations to Digital Reputation: Effects of Program Quality, Brand Image, and Word of Mouth on Choosing SDIT Nurul Azmi Medan Eko Saputra; Moh Bukhori; Justita Dura
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.1005

Abstract

Co-Authors Abd Hadi Abdul Haris Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agus Rahman Alamsyah Agus Rahman Alamsyah Agustina, Tin Amndana Widiyaningtias Anggraini Hesti Novita Anggraini, Dwi Retno ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ariyanto, Andi Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, H.M. Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Deva, Mutiara Diah Novita Sari Didi Rianto Dimas Wahyul Muslimin Dini Citra Lestari Dwi Lusiani Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Evi Anggraini Fadilla Cahyaningtyas Farokah, Lia Festu Unggun Lestari Firyal Haniyah Shifa Florencia, Florencia Hadi, Abd Hamdani, Muhammad Riko Hanif, Rifki Hironimus Hari Kurniawan Ibrahim, Yusup Ismaya Khoirun Nisa Jaenal Arifin Jelli, Roiyana Julita, Era Kala'lembang, Adriani Kribiyantara, Yohanes Kurnia Kusuma Putri Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Mariesti Andriany, Lussia Marinda, Erli Desita Mochamad Renaldi Moh Bukhori Moh Bukhori Moh. Bukhori Mohammad Bukhori Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul Mufidatul` Islamiyah Muhammad Riko mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Nabila Octaviola Rosanti Nabilah, Tsinta Alfi Nuriyah Natalia, Herlinda Putri Nur Azizah Nur Lailatul Aqromi Nurcahyo, Wiwit Nurfamila Nurfamila Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rina Dewi Indahsari Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Triyanti Novita Septiana Kartika Rachmawati Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Sinulingga, Natalis Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Susanti, Indra Widhi Syaiful Bahri Syamsuddin, Iwan Theresia Pradiani Tin Agustina Karnawati Tin Agustina Karnawati Tri Wahyuni tri wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wahyuni, Yayuk Sri Wansu, Evinda Elen Wardana, Ditya Wardani, Margaretha Dwi Widiyaningtias, Amndana Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana Yuniar Fitriyani Yunus Handoko