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Jurnal Penelitian dan Pengabdian kepada Masyarakat Jurnal Ekonomi Kreatif Indonesia Jurnal Pengabdian Masyarakat Indonesia Sejahtera Sriwijaya Journal of Agribusiness and Biometrics in Agriculture Research JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah PEDAGOGIC: Indonesian Journal of Science Education and Technology West Science Social and Humanities Studies Kajian Akuntansi NHI Hospitality International Journal Journal of Chemistry Education and Integration IIJSE Prosiding Seminar Nasional Pengabdian Kepada Masyarakat: Peduli Masyarakat Jurnal Pendidikan Guru Sekolah Dasar Jurnal Pengabdian Bukit Pengharapan Prosiding Seminar Kesehatan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Inovasi Global Jurnal Cendekia Ihya AS-SHIHA: JURNAL KESEHATAN Journal Education Innovation Trends in Infection and Global Health Journal of Management 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The Effect of Profitability and Deviden Policy on Company Value (Case Study in the Healthcare Sector Listed on the Indonesia Stock Exchange 2019-2023) Lestari, Firda Maulani; Supriyatna, Yayat; Sari, Maya
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3540

Abstract

This study examined the impact of sustainability and dividend policy on the value of healthcare companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. The dependent variable in this analysis was company value, represented by the Price to Earnings Ratio (PER), while the independent variables included sustainability, measured by Return on Assets (ROA), and dividend policy, expressed through the Dividend Payout Ratio (DPR). A linear regression analysis was employed using data derived from the companies' financial statements. The results revealed that sustainability had a significant positive effect on company value, and dividend policy also had a positive contribution. These findings offer valuable insights for both investors and management in formulating financial strategies to enhance the value of healthcare companies. This research is expected to contribute to the growth of financial literature and managerial practices in Indonesia
Measuring Key Factors in E-Government Participation: A Rasch Modeling Approach with Human Resource Management Considerations Askolani, Askolani; Sari, Maya; Pamungkas Gautama, Budhi; Perdana, Yoga; Lazuardi Maulid, Dibias
Jurnal Manajemen Pelayanan Publik Vol 8, No 2 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i2.61350

Abstract

Studi ini mengkaji tentang partisipasi e-government di kalangan warga Indonesia, dengan tujuan untuk mengevaluasi efektivitasnya dalam meningkatkan hubungan antara pemerintah dan warga melalui media sosial dan praktik tata kelola yang baik. Tujuan penelitian meliputi konstruksi dan validasi instrumen survei berdasarkan 15 item pengalaman terkait persepsi e-government, dengan menggunakan pemodelan Rasch untuk menganalisis data dari 101 responden. Hasil penelitian menunjukkan tingkat reliabilitas yang tinggi (Cronbach's Alpha = 0.94) dan korelasi yang signifikan (korelasi skor mentah ke kemampuan = 0.99), yang menegaskan kemampuan instrumen dalam mengukur variabel yang mempengaruhi partisipasi e-government secara efektif. Temuan ini sejalan dengan harapan model Rasch (Infit dan Outfit MNSQ dalam rentang yang dapat diterima), menunjukkan kesesuaian instrumen untuk penilaian yang komprehensif. Sebagai kesimpulan, penelitian ini memberikan wawasan dalam meningkatkan transparansi, akuntabilitas, dan responsivitas pemerintah, hal yang penting untuk membangun kepercayaan dan praktik tata kelola yang efektif di era digital.ABSTRACTThis study examines the subject matter of e-government participation among Indonesian citizens, aiming to assess its effectiveness in enhancing government-citizen relationships through social media and good governance practices. The objectives include constructing and validating a survey instrument based on 15 experience items related to e-government perception, utilizing Rasch modeling to analyze data from 101 respondents. Results indicate strong reliability (Cronbach's Alpha = 0.94) and significant correlations (Person raw score-to-measure correlation = 0.99), affirming the instrument's capability to measure variables influencing e-government participation effectively. The findings align well with Rasch model expectations (Infit and Outfit MNSQ within acceptable ranges), highlighting the instrument's suitability for comprehensive assessment. In conclusion, this research contributes insights into enhancing government transparency, accountability, and responsiveness, crucial for fostering trust and effective governance in the digital era.
Motivasi Belajar Siswa Gen-Alpha dalam Pembelajaran Geometri Berbantuan Geogebra Kurniawan, Ahmad Afrideni; Cahyaningsih, Desi; Sari, Maya; Ramadhaniyah, Mona; Yukans, Septy Sari; Kurniadi, Elika; Utari, Rahma Siska
Plusminus: Jurnal Pendidikan Matematika Vol. 4 No. 3 (2024): November
Publisher : Department of Mathematics Education Program IPI Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31980/plusminus.v4i3.2418

Abstract

Teknologi digital yaitu GeoGebra dalam pembelajaran matematika dapat dijadikan media untuk memberikan visualisasi objek-objek geometri. Penelitian ini merupakan penelitian deskriptif kuantitatif yang bertujuan untuk mengukur motivasi belajar siswa generasi Alpha pada pembelajaran Geometri Transformasi dengan menggunakan GeoGebra. Subjek penelitian terdiri dari 22 siswa di sebuah sekolah menengah swasta. Data dikumpulkan melalui angket yang mengukur empat indikator motivasi belajar: (1) perhatian siswa terhadap pembelajaran, (2) relevansi materi dengan kebutuhan siswa, (3) keyakinan siswa terhadap kemampuan mereka dalam menyelesaikan tugas, dan (4) kepuasan siswa terhadap proses pembelajaran. Berdasarkan hasil angket, diperoleh kesimpulan bahwa pembelajaran Geometri berbantuan GeoGebra mampu mendorong motivasi belajar Geometri siswa Generasi Alpha hingga terkategori tinggi, yakni sebesar 78,13%. Digital technology, such as GeoGebra, can be utilized as a medium to provide visualizations of geometric objects in mathematics learning. This study employs a descriptive quantitative approach aimed at measuring the learning motivation of Generation Alpha students in Transformation Geometry learning using GeoGebra. The research subjects consisted of 22 students from a private high school. Data were collected through a questionnaire measuring four indicators of learning motivation: (1) students' attention to the learning process, (2) the relevance of the material to students' needs, (3) students' confidence in their ability to complete tasks, and (4) students' satisfaction with the learning process. Based on the questionnaire results, it was concluded that GeoGebra-assisted Geometry learning successfully enhanced the learning motivation of Generation Alpha students to a high category, achieving a percentage of 78.13%.
Efficient Capital Market Theory and its Implications for Investment Decision Making in Financial Markets Manao, Alwinda; Waspada, Ikaputera; Sari, Maya
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3682

Abstract

The Efficient Capital Market (ECM) theory is an important foundation in the understanding of modern financial markets, which states that asset prices reflect all available information. This article aims to analyze the implications of ECM on investment decision-making, as well as explore the differences between passive and active investment strategies in the context of an efficient market. The method used is a literature review, which includes an analysis of previous research results on market efficiency and investor behavior. The results of the Efficient Capital Market (ECM) Theory study have a significant impact on investment decision-making in financial markets. By understanding that asset prices reflect all available information, both public and private, investors can be more prudent in choosing the right investment strategy. In an efficient market, passive investment approaches, such as index funds, are often more profitable compared to active strategies, given their lower costs and more manageable risks. The implications of these findings emphasize the importance of investors' understanding of ECM principles, which can help them adopt more rational and data-driven strategies, and avoid decisions influenced by emotions. Thus, ECM is not only an academic theory, but also a practical guide to improve investment decision-making in financial markets.
The Impact of Financial Literacy and Financial Inclusion towards the Saving Behavior of the Students Irfan, Irfan; Nasyalia, Cut; Muhyarsyah, Muhyarsyah; Hani, Syafrida; Sari, Maya
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 2 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i2.012

Abstract

Objectives: The purpose of this study was to assess and analyze the impact of Financial Literacy and Financial Inclusion on Saving Behavior using Self-Control as a moderator variable at the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City.Methodology: This study takes an associative method. This survey included 3747 students from the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City. The Slovin algorithm was used to sample 97 students from the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City. Data for this study were gathered through observation and questionnaires. This study's data processing processes used a quantitative approach with statistical analysis using the PLS (Partial Least Square) software tool.Findings: The findings of this study show that financial literacy and financial inclusion have a significant effect on saving behavior and that self-control does not moderate the effect of financial literacy and financial inclusion on saving behavior of Department of Accounting students, Faculty of Economics and Business, Private Islamic University in Medan City.Conclusion: This study examines how financial literacy and financial inclusion affect student saving behavior and self-control as a moderating variable. Students are the right generation to implement financial education because students are agents of change with the hope of bringing change in a better direction than before.
Penerapan Project Based Learning dalam Meningkatkan Hasil Belajar IPS di Kelas III SDN 34/I Teratai S, Rizki Eka; Ilaina, Shofy; Wulandari, Putri; Sari, Maya; Natasya, Lusha; Khoirunnisa, Khoirunnisa; Sofwan, Muhammad
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26206

Abstract

Latar belakang penelitian ini untuk mengatasi masalah karena Pelajaran IPS yang terlalu luas sehingga peserta didik kesulitan untuk mengingat materi yang di pelajari. Penelitian ini bertujuan untuk meningkatkan Meningkatkan hasil Belajar Peserta Didik Menggunakan Model Project Based Learning Pada Pembelajaran IPS Kelas III Di SDN 34/I Muara Bulian. Hasil penelitian ditandai indikator hasil belajar IPS yang meningkat dari siklus I pertemuan pertama pada kategori kurang yaitu 64%, siklus I pertemuan kedua kategori cukup dengan persentase 72%, meningkat menjadi kategori baik yakni 83% di pertemuan satu di siklus II, hingga akhirnya naik menjadi kategori sangat baik dan mendapat persentase rata-rata 93% di siklus II pada pertemuan kedua. Hal tersebut membuktikan model PJBL yang diterapkan pada pembelajaran IPS pada materi keragaman budaya dapat meningkatkan hasil belajar peserta didik.
AI dan Masa Depan Pekerjaan: Ancaman Atau Peluang Syahputra, Fahmy; Sabrina, Elsa; Heskia, Carlo; Gaol, Liska Yuni Br Lumban; Sari, Maya; Pardede, Rachel Christa Masniari; Syah, Razha Jamsik; Irfanny, Riza; Rambe, Rizkina Ramadhani
Journal of Management Education Social Sciences Information and Religion Vol 2, No 1 (2025): Maret 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mesir.v2i1.5608

Abstract

Kecerdasan buatan (AI) telah membawa perubahan signifikan dalam dunia kerja dengan meningkatkan efisiensi di berbagai sektor, tetapi juga menimbulkan tantangan, terutama dalam hal penggantian tenaga kerja manusia oleh sistem otomatis. Tujuan penelitian ini adalah untuk mengevaluasi dampak AI terhadap masa depan pekerjaan dengan melihat literatur. Hasil penelitian menunjukkan bahwa AI lebih cenderung menggantikan pekerjaan rutin dan berulang. Namun, jenis pekerjaan yang membutuhkan keterlibatan manusia seperti kreativitas, pemecahan masalah, dan interaksi sosial tetap lebih rentan tergantikan oleh AI. Sebaliknya, kecerdasan buatan menawarkan peluang pekerjaan baru, seperti analis data dan insinyur kecerdasan buatan. Namun, masalah etika seperti perlindungan data pribadi dan bias algoritma masih menjadi masalah utama saat menerapkannya. Oleh karena itu, kebijakan yang tepat dan peningkatan keterampilan tenaga kerja diperlukan agar AI dapat digunakan secara optimal di era digital tanpa mengorbankan nilai-nilai kemanusiaan atau kesejahteraan tenaga kerja.
Corporate Governance in the 21st Century: How Technological Disruption is Shaping Corporate Control Fauzzia, Willma; Waspada, Ikaputera; Sari, Maya
Indonesian Management and Accounting Research Vol. 24 No. 1 (2025): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.21940

Abstract

This article explores the influence of disruptive technologies, such as artificial intelligence (AI), blockchain and big data, on corporate governance in the 21st century. Findings from the literature review show that these technologies increase transparency, accountability and efficiency in the management of companies. Blockchain enables irreversible recording of transactions, reducing the risk of data manipulation and increasing trust between management and stakeholders. Meanwhile, AI and big data support more evidence-based decision-making by analyzing big data to provide deep insights into company performance. However, the adoption of these technologies also faces challenges, including privacy risks, data security and algorithm bias. To maximize the benefits and overcome these challenges, companies are advised to develop comprehensive policies and implement strict security measures. This conclusion emphasizes the need for a strategic approach in integrating disruptive technologies to achieve better and sustainable performance.
The Effect of Profitability, Leverage, Liquidity, Profit Efficiency on Firm Value with Dividend Policy as Moderation Kurniawan, Iwan; Waspada, Ikaputera; Sari, Maya
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.28

Abstract

Purpose: This study aims to analyze the effect of profitability, leverage, liquidity, on firm value with moderation of dividend policy on LQ45 issuers on the IDX. Methodology: The research approach used quantitative methods with sampling using purposive sampling of 30 issuers, the data analysis technique used moderated regression analysis (MRA). Finding: The four variables namely profitability, leverage, liquidity, dividend policy have a significant influence on firm value. However, when dividend policy is moderated, only leverage and liquidity have a significant influence on firm value. Implication: Provides knowledge insights for investors, shareholders, and regulators on matters that affect firm value and are important for financial management, provides important information on how dividend policy plays a role and can affect firm value, and how corporate authorities can develop more efficient methods to increase its value from several aspects. Originality: This research is original to the author due to the use of secondary data from the IDX on LQ-45 issuers from 2020 to 2023, innovative and integrated methodological methods, and broad practical implications. This research adds to the academic and practical literature on corporate stocks and financial management, especially developing countries such as Indonesia.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PERUSAHAAN PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2017 DENGAN MODEL ALTMAN Z-SCORE Sari, Maya; Diana, Haugesti
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.32

Abstract

Identification conditions of financial difficulties is more important than bankruptcy, because companies will surely experience financial distress conditions first and then go bankrupt. This studi aims to examine the effect of the Current Ratio (QR), Quick Ratio (QR), Debt to Equity Ratio (DER), Return On Assets (ROA), and sales growth on the financial distress conditions of the pulp and paper subsector companies listed on the indonesi stock exchange from 2012 to 2017. This study use a quantitative approach. The study population included all pulp and paper subsector companies listed on the Indonesia stock exchange from 2012 to 2017, namely 8 companies. The sample was determined by purpose sampling technique. Data analysis method used is logistic regression analysis. The results of thr study showed that the best performance of the company with the lowest level of bankruptcy was PT. Kedawung Setia Industrial Tbk. From the results of testing multiple linear regression obtained Roa has a significant effect on the condition of financial distress. Whereas CR, QR, DER and Sales Growth do not effect the financial condition of the distress.
Co-Authors ,, Erwansyah Abdul Aziz, Nor Farradila Abdul Hamid Abdul Muhaimin Elyusufi Abdul Rozak Achmad Rizki Azhari Ade Gunawan Ade Gunawan Adilla Bahri Lubis, Nur Afdhal Surya Hamid Agus Rahayu Agustin, Roro Rian Agustini, Kamelia Agustinus Ngadiman Ahiase, Godwin Ahmad Afandi Ahmad Sabri Ahmad Sabri Aidhya Irhash Putra Akma Khairunnisa Al Muna, Nuna Alfiana, Rinta Alhadi, Fahmi Ali Hasan Al Bahar Ali Usman, Ali Allenidekania Allenidekania Alwinda Manao Amalia, Shendy Aminah Aminah Amirah, Eva Ammar, Muflih Ampomah, Philipina Anang Shophan Tornado Anayati, Wan Andriana, Denny Andrieta Shintia Dewi Anggi Julianti Anita, Apriliawati Annisa Nabila Antonius Antonius Arfina, Angga Arianto, Tezar Arifin, Adip Arista, Dora Arman Bemby Sinaga Arrum Dwi Wahyuni Asana, Annur Ramadhani Asih Rahayu Ajeng Agesti Askolani Askolani, Askolani Asma Asma Asriani, Elza Astuti, Fitri Diana Asya, Shadrina Aulia Rahman Harahap Awudu, Shaibu Ayu Juni Sihombing Ayu Nurwitasari Aziza Maharani Azti, Tengku Mutiara Baehaqi Bahri, Aisyah Amanda Baihaqqi, Mhd Anggi Baihaqqy, Mochammad Rizaldy Insan Balang, Fransiskus Barokah, Tetty Baso Pallawagau Budhi Pamungkas Gautama, Budhi Budiharto, Toto Caesarya, Sesy Cahyaningsih, Desi Cahyaningtyas, Christian Chairul Furqon, Chairul Chandra, Dicky Chatarina Umbul Wahyuni Ciptagustia, Annisa Dabi, Rowland Seyram Koku Daviq Chairilsyah Davu Raissa Elazar Dedy dedy dedy, dedy Defung, Felicity Desi Desi, Desi Destrinelli Destrinelli Desy Tri Anggarini Dewi, Intan Kumala Dian Kurnianingrum, Dian Dibias Lazuardi Maulid Dinda Adela Disman Disman Disman Disman, Disman Diwa Ardhaza Dona Afriyani Donal Nababan Dyan Eka Tamara Edi Suryadi, Edi Edisah Putra Nainggolan Eka Nurmala Sari Eko Prihandono Eli Ratni Elni Fatimah Elviana Elviana, Elviana Elvina Sari Ema Nur Amalia Endah Wahyuni Erika, Friti Sinta Erric Wijaya, Erric Erwan Efendi Euis Bandawaty Fachrur Rozi Fajar, Pipih Nurul Fajri, Arinal Fanji Wijaya Fauziah, Sheilla Nurul Febri Nur Salamah Febrimeli, Dwi Febtrina, Rizka Feskaharni Alamsjah Feti Karfiati Memed Fidiana, Fidiana Fikri, Rizal Firman Ganda Manik Fitmawati Fitmawati Frido Sarita Simatupang Fuad Muchlis Gaol, Liska Yuni Br Lumban Ghotan Rolandi Ginting, Intan Anisa Gudiato, Candra Gunawan, Fany Gusmaneli Gusmaneli Gusmita Zalianti Habiddin Hairani, Debby Riana Hakiki, Iqbal Hanafi Nasution Handayani, Oktavia Hanif, Faizira Nur Hanifah Yusuf Harahap, Yanti Novita Hardita, Lisha Febrianty harisandi, Prasetyo Harun, Muhammad Fiqri Hasibuan, Ira Maulida Sari Haugesti Diana Henny Herwina Heny Hendrayati HERI SUSANTO Herliani Herliani Heryana, Toni Heskia, Carlo Hidayat, Arman Hilman Firmansyah, Hilman Hilman, Shinta Indriawati Hindriyanto Dwi Purnomo Ho, Thuy Tien Hukmi Hukmi, Hukmi Husnul Khatimah Ibnu Rawandhy N. 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