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DO HUMAN RESOURCES ACCOUNTING DISCLOSURE DETER INVESTORS' DECISIONS IN THE BANKING SECTOR?
Sundari, Siti;
Hidayat, Widi;
Isnalita;
Nuswantara, Dian Anita;
Run, Pharatt
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 12 No. 2 (2024)
Publisher : UNIVERSITAS NEGERI SURABAYA
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DOI: 10.26740/jepk.v12n2.p273-296
A different perspective of management and shareholders may cause conflict that hampers long-term organizational objectives. Human Resources Accounting (HRA) as an element of long-term investment has become more prevalent as information that deters investor decisions. This study enlarges shareholder theory that focuses on HRA disclosure as voluntary disclosure. The quantitative approach using PLS-SEM provides empirical evidence that HRA disclosure mediates the relationship between firm size-firm value and profitability-firm size in a negative direction. The mediation form of HRA disclosure on profitability's effect on firm value is full mediation. Q2 of 25.2% indicates that the Firm's Size, profitability, and HRA disclosure can explain the variation in the firm's value change by 25.2%. Therefore, future research should include other variables that affect the firm's value, including NPL, CAR, and company age. This finding contributes to revisiting voluntary disclosure theory by questioning the theory. And give additional evidence from the signaling theory perspective that the voluntary one failed to send a good signal to the receiver.
Institutional Ownership as a Moderating Variable of Transfer Pricing, Sales Growth, and Earnings Management on Tax Avoidance
Sukowati, Egi Mulia Asa;
Sundari, Siti
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL
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DOI: 10.55927/fjmr.v3i7.10109
This study aims to test and analyze the presumed factors that influence tax avoidance, namely transfer pricing, sales growth, and earnings management by considering institutional ownership as a moderating variable. The population used in this study are property and real estate companies listed on the IDX 2018-2022. This research uses purposive sampling which considers certain criteria that match the research needs. The data analysis technique of this research was performed using the SEM-PLS method. The findings showed that transfer pricing and earnings management did not contribute to tax avoidance. In contrast, an increase in sales growth can reduce tax avoidance practices. Institutional ownership cannot moderate the influence of transfer pricing, sales growth, and earnings management on tax avoidance.
Determinants of Company Value with Profitability as a Moderating Variable for Companies in the IDX ESG Leaders Index
Rohmah, Mufidatur;
Sundari, Siti;
Haryati, Tantina
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL
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DOI: 10.55927/fjmr.v3i7.10169
This research aims to test and analyze the determinants of company value with profitability as a moderator for companies in the IDX ESG Leaders Index for the 2019-2023 period. The sample in this research was 15 companies selected through purposive samplingwith 5 years of observations so the number of observations is 75. Data analysis techniques usingSEM-PLS is assisted by Smart-PLS 3.0 software. The results of this research show that agency costs have an effect on company value, while ESG disclosure and financial distress have no effect on company value in the IDX ESG Leaders Index. Apart from that, profitability is able to mediate the effect of ESG disclosure and agency costs on company value, but profitability is not able to mediate the effect of financial distress on company value in the IDX ESG Leaders Index.
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Profitabilitas Terhadap Nilai Perusahaan
Yulianti, Ayundha Kusuma;
Sundari, Siti
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo
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DOI: 10.32662/gaj.v6i2.3166
This research aims to examine and demonstrate the influence of investment decisions, financing, and profitability on the company's value in the food and beverages sector on the Indonesia Stock Exchange. The company's value in this study is measured using Tobin's Q formula. The research sample consists of 18 companies selected through purposive sampling. Data analysis techniques employed in this study include descriptive statistics, multiple linear regression, coefficient of determination test, t-test, and goodness-of-fit test using the SPSS program. The research findings indicate that investment decisions contribute to an increase in company value. Financing decisions contribute to the enhancement of company value. Profitability contributes to the increase in company value.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Struktur Modal
Arviani, Frezca Inghe;
Sundari, Siti
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo
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DOI: 10.32662/gaj.v6i2.3167
This research aims to examine the influence of profitability, company size, and sales growth on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange. Data was collected using purposive sampling. The data analysis technique in this study utilized multiple linear regression analysis with the assistance of IBM SPSS data processing. The research results indicate that, partially, profitability has an influence on the capital structure, company size influences the capital structure, and sales growth affects the capital structure. Simultaneously, profitability, company size, and sales growth also influence the capital structure of property and real estate companies.
Perancangan Aplikasi Mixed Reality Museum Presiden Indonesia Berbasis Android Menggunakan Vuforia
Sundari, Siti;
Adib, Muhammad Al;
Khairani, Sumi
Jurnal SAINTIKOM (Jurnal Sains Manajemen Informatika dan Komputer) Vol 23 No 1 (2024): Februari 2024
Publisher : PRPM STMIK TRIGUNA DHARMA
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DOI: 10.53513/jis.v23i1.9589
Penelitian ini bertujuan untuk merancang dan mengembangkan aplikasi mixed reality berbasis Android menggunakan teknologi Vuforia, dengan tujuan untuk memberikan pendidikan yang interaktif dan menarik kepada pelajar tentang sejarah presiden Indonesia. Aplikasi ini menggabungkan elemen-elemen virtual dengan dunia nyata, memungkinkan pengguna untuk secara langsung berinteraksi dengan tokoh-tokoh presiden Indonesia dan peristiwa sejarah penting melalui perangkat mobile mereka. Melalui penggunaan augmented reality (AR) dan virtual reality (VR), aplikasi ini menciptakan pengalaman belajar yang lebih mendalam dan memikat, memfasilitasi pemahaman yang lebih baik tentang masa lalu presiden Indonesia. Hasil dari penelitian ini diharapkan dapat meningkatkan minat dan pemahaman sejarah pelajar, mengenang dan menghargai kontribusi presiden-presiden Indonesia, serta mempromosikan pendidikan sejarah yang lebih interaktif di era digital.
Pengembangan Modul Bimbingan Kelompok Teknik Diskusi untuk Memberikan Pemahaman Mengenai Pernikahan Dini
Sundari, Siti;
Dalimunthe , Raudah Zaimah;
Wibowo , Bangun Yoga
Diversity Guidance and Counseling Journal Vol. 1 No. 1 (2023)
Publisher : Jurusan Bimbingan dan Konseling Fakultas Ilmu Pendidikan Universitas Sultan Ageng Tirtayasa
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DOI: 10.30870/diversity.v1i1.14
Penelitian ini bertujuan untuk mengembangkan modul bimbingan kelompok teknik diskusi untuk memberikan pemahaman mengenai pernikahan dini. Penelitian ini merupakan jenis penelitian dan pengembangan modul yang layak serta efektif untuk digunakan. Modul dirancang untuk menjadi panduan guru bimbingan dan konseling serta memberikan pemahaman mengenai pernikahan dini kepada siswa. Penelitian dan pengembangan dilakukan dengan metode ADDIE (Analysis, Design, Development, Implementation dan Evaluation). Dilakukan need assessment pada sampel sebanyak 149 siswa kelas VII SMPN 1 Malingping dengan teknik pengumpulan data yang dilakukan dalam penelitian dan pengembangan ini yaitu uji validitas produk kepada ahli media dan materi, ahli bahasa dan ahli praktisi. Uji coba produk dilakukan oleh guru bimbingan dan konseling dengan memberikan layanan yang terdapat dalam modul kepada 34 siswa. Adapun hasil uji kelayakan yang telah dilakukan memperoleh hasil rata-rata 90,27% atau modul bimbingan kelompok teknik diskusi untuk memberikan pemahaman mengenai pernikahan dini termasuk pada kategori sangat layak dilakukan oleh guru bimbingan dan konseling.
Penerapan algoritma Shortest Job First ( SJF) dan Priority Scheduling (PS) Pada Maintanance Mesin ATM
Sundari, Siti;
Syahputra, M Yogie;
Rismayanti, Rismayanti
Algoritma: Jurnal Ilmu Komputer dan Informatika Vol 7, No 1 (2023): April 2023
Publisher : Universitas Islam Negeri Sumatera Utara
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DOI: 10.30829/algoritma.v7i1.15377
In the banking world there are scheduling problems and is one of the important aspects for the smooth operation of the company, especially in the ATM (automatic teller machine). There is no initial system in scheduling repairs and charging money a cash machine so it is necessary to run the company's operations well. In this study wanted to propose a scheduling system that uses two algorithms that can be used as a comparison in scheduling. Algorithms that can be implemented in a queue system, one of which is SJF (Shortest Job First) and Priority Scheduling. The existence of applications with this system, users can know the schedule of preventive maintenance so as to facilitate the division of operation maintenance in the company in carrying out their respective duties. Key Words: ATM(automatic teller machine), Shortest Job First, Priority Scheduling
ZAKAT SEBAGAI INSTRUMEN PERTUMBUHAN EKONOMI MIKRO MELALUI PENGELOLAAN DANA ZAKAT PRODUKTIF UNTUK PEMBERDAYAAN MUSTAHIK DI BAZNAS KOTA TASIKMALAYA
Sundari, Siti
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 1 No 1 (2020): Zakat dan Pembangunan
Publisher : LPPM IAIT
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DOI: 10.70143/lazhulma.v1i1.13
Abstrak: Penelitian ini bertujuan mengkaji pengelolaan dana zakat produktif untuk pemberdayaan mustahik pada LAZISNU Ponorogo. Dana zakat yang potensial dalam pemberdayaan masyarakat utamanya adalah dalam pengentasan kemiskinan. Sehingga distribusi dana zakat yang telah terkumpul tidak sembarangan. Metode penelitian ini adalah penelitian deskriptif kualitatif. Temuan dari penelitian ini adalah pemberdayaan yang dilakukan bisa untuk pemberian modal usaha, biaya pendidikan dan pelatihan terbukti telah mendongkrak layak hidup masyarakat dan membuka kesempatan dalam kesejahteraan social. Abstract: This study aims to examine the management of productive zakat funds for the empowerment of mustahik in LAZISNU Ponorogo. Potential zakat funds in community empowerment are primarily in poverty alleviation. So that the distribution of zakat funds that have been collected is not arbitrary. This research method is a qualitative descriptive study. The findings of this study are that empowerment can be done to provide venture capital, the cost of education and training has been proven to have boosted people's lives and open up opportunities in social welfare.
Analisis Implementasi Adopsi E-Commerce Berdasarkan Model of Internet Commerce Adoption (MICA) dan Theory of Planned Behavior (TPB)
Sundari, Siti
La Zhulma | Jurnal Ekonomi dan Bisnis Islam Vol 1 No 1 (2022): Ekonomi dan Bisnis Islam
Publisher : LPPM IAIT
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DOI: 10.70143/lazhulma.v1i1.35
This study aims to determine the level of e-commerce adoption based on the Model of Internet Commerce Adoption (MICA) and the implementation of e-commerce adoption based on Theory Planned Behavior (TPB). The research method used is qualitative analysis. Based on the results of the study, it was concluded that the level of e-commerce adoption carried out by the Sukahijab Micro, Small and Medium Enterprises (MSMEs) had fulfilled the third stage and reached the third stage of completing the features at each stage not completing everything. Referring to the Theory Planned Behavior (TPB) it turns out that not all of them are the same as what was stated by Azjen. There is one different factor, namely the Subjective Norm. Where in the Sukahijab UMKM itself, subjective norms have no effect, where the surrounding environment has no effect to provide encouragement in the implementation of the e-commerce. The most influential of the three factors is Attitude Toward the Behavior, then Perceived Behavioral Control, and the least influential is Subjective Norm