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All Journal Sosiohumaniora Distribusi JELAJAH: Journal of Tourism and Hospitality Economie : Jurnal Ilmu Ekonomi Harmoni Economics: International Journal of Economics and Accounting
Steviani Batti
Universitas Terbuka
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPACT OF JABAL KELOR DEVELOPMENT AS A TOURISM ATTRACTION Steviani Batti; Dhimas Setyo Nugroho; Andi Lopa Ginting; Herry Novrianda
JELAJAH: Journal of Tourism and Hospitality Vol. 1 No. 1 (2019)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jelajah.v1i1.446

Abstract

Jabal Kelor tourism development has triggered a positive impact on the residents of the Dadap Kulon hamlet. The purpose of this study is to present an analysis of the impact of community-based tourism development in Jabal Kelor. In this study, semi-structured interviews were conducted with key informants involved in developing Jabal Kelor. Observation and documentation to check the validity of the data. Interactive data analysis techniques take place continuously until complete until the data is saturated. The results showed that the Dadap Kulon community felt a positive impact on the development of Jabal Kelor as a tourist attraction. The positive impact can be seen from the economic, environmental, social, and political aspects. Namely, the emergence of new jobs increased income and allocation of funds for tourism development. Regional carrying capacity and waste disposal management. Improvement of the quality of life and pride of the community. Activating community participation and building a management system.
PENGARUH KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PERUSAHAAN (Studi Empiris Perusahaan Yang Terdaftar Di BEI 2010-2018) Anton Robiansyah; Andre Suandi Simbolon; Steviani Batti
Distribusi - Journal of Management and Business Vol. 8 No. 2 (2020): Distribusi, September 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v8i2.103

Abstract

Penelitian ini bertujuan menguji secara empiris mengenai pengaruh struktur kepemilikan institusional, free cash flow dan ukuran perusahaan terhadap kebijakan hutang yang diukur dengan kebijakan hutang. Kebijakan Hutang dihitung dengan Debt to Equity Ratio. Kepemilikan Institusional diukur dengang membandingkan jumlah saham yang dimiliki institusional dengan jumlah saham beredar. Ukuran perusahaan diukur dengan proksi size Ln (total asset). Free Cash Flow di ukur dengan proksi FCF yaitu arus kas operasi dikurangi pengeluaran modal dikurangi perubahan modal kerja lalu dibandingkan dengan total asset. Populasi yang digunakan dalam penelitian ini yaitu seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan dibatasi pada perusahaan barang konsumsi serta industri dasar dan kimia yang mempublikasikan laporan keuangan periode 2010-2018. Jumlah perusahaan non-keuangan yang memenuhi kriteria penelitian adalah 221.          Pengujian hipotesis menggunakan model regresi berganda (multiple regression). Hasil penelitian ini menunjukkan bshwa kepemilikan institusional berpengaruh negatif dan signifikan terhadap kebijakan artinya kepemilikan institusional dapat menjadi mekanisme untuk mengurangi persoalan keagenan (agency cost). Free cash flow juga berpengaruh negatif dan signifikan terhadap kebijakan hutang. Hal ini membuktikan bahwa semakin sedikit free cash flow yang dimiliki perusahaan dalam mendanai investasi perusahaan maka akan semakin besar perusahaan akan menggunakan kebijakan hutang dalam mendanai investasinya. Sedangkan ukuran perusahaan tidak berpengaruh terhadap kebijakan hutang. Hal ini membuktikan bahwa semakin besar ukuran perusahaan tidak akan mempengaruhi stuktur modal dalam suatu perusahaan.
THE MODEL OF MOTHERS’ BEHAVIOR WHO PARTICIPATE IN “BINA KELUARGA BALITA” PROGRAM IN SULAWESI, INDONESIA Shine Pintor Siolemba Patiro; Sakina Nusarifa Tantri; Steviani Batti; Wijanarko Wijanarko
Sosiohumaniora Vol 24, No 2 (2022): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2022
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v24i2.37751

Abstract

ABSTRACT. The high mortality rate of toddler in Parigi Moutong Regency of Central Sulawesi and Sinjai Regency of South Sulawesi province is one of the problems that caused the attention to conduct this study. This study aims to reveal the role of attitudes, subjective norms, and perceived behavioral control in predicting and explaining the intentions and behavior of mothers in those areas who have toddlers to participate in the Toddlers Development Program through the implementation of the Theory of Planned Behavior (TPB). This study used an exploratory sequential design involving 300 respondents obtained through purposive sampling. The data is collected using a questionnaire which was analyzed using SEM analysis with the help of IBM SPSS AMOS 23. The results showed that TPB model which was developed in explaining and predicting the mothers behavior who have toddlers in those areas in participating of the BKB program is as expected. The behavior of participating program is significantly influenced by the intention to participate in the BKB program. The intention to participate in the BKB program was significantly influenced by: attitudes towards participation in the BKB program, subjective norms regarding participation in the BKB program, and perceived behavioral control towards participation in the BKB program. The variable that contributes the most to influence the intention to participate in the program is the attitude towards participation in the BKB program. Limitations of this study is uncovered as well.
Analisis Faktor Yang Mempengaruhi Keputusan Nasabah Menabung (Study Kasus Pada Bank Danamon Di Kota Palu) Steviani Batti
Economie: Jurnal Ilmu Ekonomi Vol 4, No 2 (2023): January
Publisher : Faculty of Economic an Business Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.607 KB) | DOI: 10.30742/economie.v4i2.2813

Abstract

Penelitian ini bertujuan untuk mengungkap pengaruh suku bunga, insentif/hadiah dan kualitas pelayanan terhadap keputusan nasabah untuk menabung serta menegtahui variabel yang berpengaruh paling dominan terhadap keputusan nasabah menabung di Bank Danamon. dalam menentukan sampel, penulis menentukan sampel dari populasi nasabah dengan menggunakan teknik accidental sampling kepada nasabah yang memiliki rekening pada Bank Danamon yang melibatkan 100 responden. Analisis data penelitian ini menggunakan uji sattistik regresi dengan variabel dummy. Hasil penelitian ini menunjukkan variabel kualitas pelayanan sangat berpengaruh terhadap keputusan nasabah untuk menabung sedangkan suku bunga dan insentif/hadiah tidak berengaruh secara signifikan terhadap keputusan nasabah
The Ethical Compass: Guiding Auditor Choices in A Jakarta Public Accounting Firm A.Fadli Mappisabbi; Steviani Batti; Nurasia Natsir
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i2.215

Abstract

The study examines the critical role of professional ethics in auditor decision-making, focusing on public accounting firms in Jakarta, Indonesia. Employing a convergent parallel design, the research integrates qualitative case study findings with quantitative survey results to provide a comprehensive understanding of the factors influencing ethical behavior in the auditing profession.The qualitative component explores the ethical dilemmas faced by auditors, drawing on Kohlberg's Theory of Moral Development, Rest's Four-Component Model, and the Theory of Planned Behavior. Through in-depth interviews and document analysis, the study reveals that auditors encounter complex ethical challenges stemming from client pressures, organizational incentives, and ambiguous professional guidelines. The findings highlight the pivotal role of ethical culture and leadership in shaping auditors' decision-making processes.The quantitative component complements the qualitative insights by surveying a larger sample of auditors across multiple firms. Descriptive and inferential analyses are conducted to assess the relationships between key variables, including organizational culture, professional guidelines, moral development, and ethical decision-making. The results provide empirical support for the qualitative findings, confirming the significant influence of organizational factors and individual moral reasoning on auditors' ethical behavior. The study offers practical recommendations for enhancing ethical practice in the auditing profession. These include implementing robust ethical training programs, fostering mentorship relationships, and aligning organizational incentives with ethical objectives. The research highlights the importance of cultivating a strong ethical culture within accounting firms and emphasizes the need for clear, unambiguous professional guidelines to support auditors in navigating ethical dilemmas.
Co-Authors A.Fadli Mappisabbi Andi Lopa Ginting Andre Suandi Simbolon Dhimas Setyo Nugroho Herry Novrianda Nurasia Natsir Robiansyah, Anton Sakina Nusarifa Tantri Shine Pintor Siolemba Patiro Wijanarko Wijanarko