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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Wacana, Jurnal Sosial dan Humaniora WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Penerapan Model Unified Theory of Acceptance and Use Of Technology Untuk Mengetahui Faktor yang Mempengaruhi Perilaku Penggunaan QRIS Permatasari, Rizky Puput; Sari, Shinta Permata
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2193

Abstract

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.
INITIAL PUBLIC OFFERING (IPO): TINJAUAN NON KEUANGAN TERHADAP TINGKAT UNDERPRICING Nastiti, Nadila Tri; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16053

Abstract

Initial Public Offering is a company's initial effort to attract investors on the stock exchange. In the stock offering, the company will get public attention to buy its shares by setting a lower initial stock price. This research objective is to analyze the effect of non-financial variables on the level of underpricing in go public companies that conduct Initial Public Offering. Non-financial variables used in research include underwriter reputation, aditor reputation, company age, oversubscription, and independence of the board of commissioners. The samples are 64 companies which are sourced from secondary data collected by purposive sampling method during 2021-2023. The data is processed with multiple regression analysis. The results show that the underwriter reputation has an effect on the level of underpricing, meanwhile auditor reputation, company age, oversubscription, and independence of the board of commissioners have insignificant effect on the level of underpricing. Keywords : underpricing, underwriter reputation, auditor reputation, company age, oversubscription, independence of the board of commissioners.
PERSPEKTIF PERUSAHAAN: MENILAI FINANCIAL SUSTAINABILITY MELALUI ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS Ramadhani, Alia Pramudita; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16052

Abstract

Financial sustainability is the company’ ability to maintain financial performance and business sustainability in the long term. Financial Sustainability is also important for companies to predict the potential going concern for its future. This study aims to analyze financial sustainability from the company’s perspective through analysis of liquidity, profitability, and activity ratios in consumer non cyclicals sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used is a purposive sampling technique with the number of samples are 101 data over the 2021-2023 period. The research method used is quantitative method with multiple linear regression analysis as a data analysis technique. The result of this study suggest that liquidity and profitability ratios affect financial sustainability, while activity ratios do not affect financial sustainability. Keywords : financial sustainability, liquidity, profitability, activity.
Development of Project Based Learning STEAM based Water Purifier Educational Kit on Water Pollution to Train Critical Thinking Skills Sari, Shinta Permata; Nugraheni*, Dian; Hamimi, Erti; Pratiwi, Novida; Habiddin, Habiddin
Jurnal Pendidikan Sains Indonesia Vol 13, No 1 (2025): JANUARY 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpsi.v13i1.42151

Abstract

Critical thinking skills are one of the skills needed in the 21st century. In one of the junior high schools in Pasuruan, students' critical thinking skills are low, so they still need improvement. The goal of this research was the creation of a learning media for an educational kit based on PjBLSTEAM that is considered worthy of being tested for its validity, practicality, and effectiveness in training junior high school students' critical thinking skills on water pollution material. The development procedure was based on the ADDIE model (analyze, design, develop, implement, and evaluate) with data collection techniques using interviews, questionnaires, and pretest-posttest questions. Data analysis techniques were applied using qualitative descriptive techniques, percentage analysis, validity tests, practicality, and effectiveness tests from the paired sample Ttest and N-Gain tests. The results of the media and material validation tests were shown to meet very valid criteria. The results from the teachers and students' feedback showed a very practical percentage. The media was considered effective, as evidenced by the results of the paired sample t-test, which indicated a difference in students' critical thinking scores before and after treatment, and the N-Gain test results, which showed a medium bar value. This research indicates that the learning media developed was valid, practical, and effective for training students' critical thinking skills
Determinants of Sustainable Development in the Non-Cyclical Consumer Sector: Case in Indonesia Wijayanti, Rista Putri; Sari, Shinta Permata
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1472

Abstract

The concept of Sustainable development is interpreted as development without sacrificing environmental interests or always paying attention to environmental aspects. In this concept, every improvement must pay attention to environmental rights intended to create sustainable development without reducing and sacrificing the ability of future generations to achieve and enjoy their welfare. This study aims to examine the effect of green accounting, material flow cost accounting, environmental performance, and environmental costs on sustainable development with a case study of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach using data from annual reports and financial statements of companies in the sector for 2021 to 2023, including numerical information. The sample is selected using purposive sampling techniques to ensure adherence to established criteria. Data analysis is performed using multiple regression analysis. The study results show that green accounting, material flow cost accounting, and environmental performance have an impact on sustainable development, but environmental costs do not have a significant effect.
Financial Analysis of Underpricing Levels in Companies Conducting IPO on the Indonesian Stock Exchange Nugraheni, Isnawati; Sari, Shinta Permata
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5370

Abstract

Purpose: The phenomenon of underpricing does not only occur in Indonesia, but almost all over the world. The aim of this research is to establish the affect of financial ratios on the level of stock underpricing in firm conducting Initial Public Offering (IPO) and are recorded on the Indonesia Stock Exchange (IDX) for the term 2021-2023. Methodology: The technique of examination in this research is quantitative data examination application multiple linear regression. The purposive sampling method is used to select samples, and 94 companies are obtained that met the research criteria after outliers are made. The process of collecting secondary data is done through documentation studies. The data examination technique is assisted by the SPSS 26.00 software. Results: The analysis test results obtained that liquidity and financial leverage have no affect on the underpricing levels, whereas activity ratio and firm size have negative significant affect, but ROE tend a positive significant affects on the underpricing levels. The decrease in uncertainty by the company will also reduce the level of underpricing. Applications/Originality/Value: Many previous research have explore the factors that affect underpricing, but studies that specifically explore the role of financial ratios are still limited, especially for the post-2020 period. This research contributes to the literature by assure fresh empirical proof on the relationship between liquidity ratio (CR), financial leverage (DER), activity ratio (TATO), firm size (SIZE), and profitability (ROE) to underpricing which can then be adopt into advisement for investors, issuers, and underwriters in making decisions.
The Effect of Public Ownership Portion, Financial Distress, and Long-Term Risk on Voluntary Disclosure Winasis, Dery Awang; Sari, Shinta Permata
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5402

Abstract

Purpose: This study seeks to examine the impact of public ownership, financial distress, and long-term risk on the extent of voluntary disclosures made by companies that belong to the property and real estate sector listed on the Indonesia Stock Exchange. Methodology: The data from the 2020–2022 annual reports of real estate and property firms listed on the Indonesia Stock Exchange are used in this study. A sample of 123 companies are chosen using a purposive sampling technique. The hypotheses are tested using SPSS 25's multiple linear regression analysis. Results: The results of this study show that both public ownership and financial distress have a negative effect on voluntary disclosure. Conversely, long-term risk has a significant effect on voluntary disclosure. Applications/Originality/Value: This research endeavors to identify the factors that investors should consider when assessing the performance of a company prior to making investment decisions. From an academic perspective, this research aims to enhance the understanding and knowledge of the subject matter, contributing to the advancement of accounting science, specifically financial accounting. Moreover, the findings may provide valuable insights to companies in their decision-making processes and serve as a reference point for future research.
THE EFFECT OF GROWTH OPPORTUNITY, PROFITABILITY, CSR, FIRM SIZE, AND LEVERAGE ON EARNING RESPONSE COEFFICIENT Kusumawati, Eny; Wahyuningtyas, Adinda Putri; Sari, Shinta Permata
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22028

Abstract

The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock. This study, thus, aims to analyze the effect of growth opportunity, profitability, corporate social responsibility (CSR), company size, and leverage on the earnings response coefficient (ERC) in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 180 companies that met the criteria as the unit of analysis. The analytical method employed was multiple linear regression analysis. The study results provide empirical evidence that CSR, firm size and leverage affected the earnings response coefficient. Meanwhile, growth opportunity and profitability did not affect the earnings response coefficient.
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Rahmadetta, Diva Tirta Nirwana; Sari, Shinta Permata; Ningsih, Suhesti
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
KETERLIBATAN JENIS KEPEMILIKAN: MANAJERIAL, INSTITUSIONAL, DAN ASING DALAM KETERUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Almira Ayudia Mahsa; Shinta Permata Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): 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.v8i1.14064

Abstract

Corporate Social Responsibility merupakan implementasi upaya perusahaan meminimalkan dampak negatif yang terjadi pada bidang ekonomi, sosial, dan lingkungan akibat aktivitas operasional bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh keterlibatan jenis kepemilikan yang dimiliki oleh manajemen, institusi, dan asing terhadap keterungkapan Corporate Social Responsibility. Populasi penelitian terdiri dari perusahaan yang namanya terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2021 sampai 2023. Sampel yang digunakan terdiri dari perusahaan perbankan yang terdaftar di BEI selama periode yang ditentukan, yaitu 2021-2023. Pendekatan pengambilan sampel menggunakan sampling purposive, artinya sampel yang dipilih harus memenuhi kriteria tertentu. Metode pengumpulan data menggunakan metode dokumentasi, yaitu dari Annual Report atau Sustainbility Reporting yang diperoleh dari website BEI maupun perusahaan. Data yang diolah dengan metode Analisis Refresi Linear Berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial dan Kepemilikan Asing tidak berpengaruh terhadap Keterungkapan Corporate Social Responsibility, sementara itu Kepemilikan Institusional berpengaruh terhadap Keterungkapan Corporate Social Responsibility
Co-Authors Adhilla Harumningtyas Adinda Putri Wahyuningtyas Aji, Bagus Prasetyo Alif Akbar Subikhi Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Amir Fatahuddin Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Ariani, Ardan Fitri Arianto, Novita Ariska Widya Puspitasari Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono Bela Feronika Callista Donna Azaria Carissa Fitri Nasywa Cystoma Aurora Wicaksananingtyas Devi, Salma Pretyan Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Farisa Yasa Afifah Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ika Setiyawati Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Istiqomah Adi Luhung Kharisma, Tharisya Putri Khusnul Khotimah Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nadjwa Dana Amalia Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Nikmar’ati Khoiriah Ningsih, Suhesti Novia Nurafni Krisyanti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pramita Devi Mutia Syarifah Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Ramadhani, Alia Pramudita Ratih Dwi Siswani Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Ruli Eko Rahayu Sabela Nur Fariskya Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Sari, Yasinta Rusiana Hernita Satria Pinandita Satria Pinandita Septiana Anggraini Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Silpian Jian Linia Wati Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Yasmin, Samara Zada, Qonita Avena Zulafa Alfina Hilwa