p-Index From 2021 - 2026
25.255
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Psikologi Terapan IJCCS (Indonesian Journal of Computing and Cybernetics Systems) Jurnal Kesehatan Masyarakat Indonesia Jurnal Penelitian dan Evaluasi Pendidikan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Psikologi JURNAL SAINS PEMASARAN INDONESIA Sosiohumaniora JURNAL SAINS PERTANIAN EQUATOR Jurnal Kedokteran Brawijaya Jurnal Manajemen Bisnis Journal of Educational, Health and Community Psychology Jurnal Kesehatan Masyarakat JEJAK Journal The Winners CommIT (Communication & Information Technology) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) Persona: Jurnal Psikologi Indonesia Naturalis : Jurnal Penelitian Pengelolaan Sumberdaya Alam dan Lingkungan Jurnal TIMES Jurnal Riset Pendidikan Matematika Englisia Journal MEDISAINS Religio : Jurnal Studi Agama-agama ATAVISME JURNAL ILMIAH KAJIAN SASTRA Jurnal Ekonomi & Studi Pembangunan Mutiara Medika: Jurnal Kedokteran dan Kesehatan Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Professional : Jurnal Komunikasi dan Administrasi Publik Psikohumaniora: Jurnal Penelitian Psikologi Journal of English and Education Cosmogov: Jurnal Ilmu Pemerintahan Jurnal Pendidikan Ilmu Sosial Jurnal Psikologi Perseptual Journal of ICSAR Jurnal Ilmiah KOMPUTASI Journal of Foreign Language Teaching and Learning Jurnal Manajemen Pelayanan Publik Universa Medicina AdBispreneur Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Ilmiah Peuradeun Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Health Notions Kesmas Indonesia: Jurnal Ilmiah Kesehatan Masyarakat JPKMI (Jurnal Publikasi Kesehatan Masyarakat Indonesia) IJBE (Integrated Journal of Business and Economics) MAJALAH ILMIAH GLOBE Jurnal CoreIT Jurnal Bina Praja Journal of Mathematics and Mathematics Education (JMME) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks EKONOMIS : Journal of Economics and Business Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo FENOMENA Jurnal Pertanian Agros SEIKO : Journal of Management & Business Compiler GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling Buana Pendidikan: Jurnal Fakultas Keguruan dan Ilmu Pendidikan Unipa Surabaya Indonesian Journal of Medicine Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Dedicators Community Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL AGROHITA NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Forest and Society Jurnal Agroecotania : Publikasi Nasional Ilmu Budidaya Pertanian Jurnal SPORTIF : Jurnal Penelitian Pembelajaran Efektor JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Jambura Journal of Educational Chemistry JISIP: Jurnal Ilmu Sosial dan Pendidikan ComTech: Computer, Mathematics and Engineering Applications INTEK: Jurnal Penelitian JBKI (Jurnal Bimbingan Konseling Indonesia) Jurnal Teknologi Terapan Region : Jurnal Pembangunan Wilayah dan Perencanaan Partisipatif Jurnal Bisnis Darmajaya Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Jurnal Pendidikan Edutama Majalah Ilmiah Bijak Menara Ilmu Jurnal Riset Kesehatan Poltekkes Depkes Bandung Psikostudia : Jurnal Psikologi @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Jurnal Ilmu Politik dan Komunikasi Majalah Farmasetika Jurnal Psikohumanika JURNAL MUTIARA AKUNTANSI Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Bisnis Dinasti International Journal of Management Science Bappenas Working Papers Titian: Jurnal Ilmu Humaniora Best Journal (Biology Education, Sains and Technology) Jurnal Desentralisasi Indonesian Journal of Education and Mathematical Science PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal ABDINUS : Jurnal Pengabdian Nusantara Agrienvi : Jurnal Ilmu Pertanian Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Aisyah : Jurnal Ilmu Kesehatan Bulletin of Counseling and Psychotherapy Borneo Journal of Medical Laboratory Technology Mutawatir : Jurnal Keilmuan Tafsir Hadith Jurnal Teknik Industri Terintegrasi (JUTIN) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K) Jurnal Kesehatan Pasak Bumi Kalimantan Psyche: Jurnal Psikologi Anakes: Jurnal Ilmiah Analis Kesehatan Jurnal Health Sains Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Nathiqiyyah : Jurnal Psikologi Islam Insight Management Journal Psikoborneo : Jurnal Ilmiah Psikologi Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Kesehatan Tambusai Bioscientist : Jurnal Ilmiah Biologi Journal of Correctional Issues (JCI) ELEMENTARY : Jurnal Inovasi Pendidikan Dasar Renjana Pendidikan Dasar Jurnal Manajemen Pendidikan Al Hadi Devotion: Journal of Research and Community Service PAEDAGOGY : Jurnal Ilmu Pendidikan dan Psikologi Jurnal Pengabdian Masyarakat (ABDIRA) Civil Engineering and Technology Journal INSANtek – Jurnal Inovasi dan Sains Teknik Elektro IMTechno: Journal of Industrial Management and Technology Studium: Jurnal Pengabdian Kepada Masyarakat Bulletin of Community Engagement Jurnal Pengabdian Masyarakat Aufa (JPMA) Journal of Applied Nursing and Health Nursing Information Journal Premium: Insurance Business Journal Mediastima Prosiding Seminar Nasional Program Pengabdian Masyarakat Journal of Community Engagement Research for Sustainability Jurnal Tana Mana Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Jurnal ARTI : Aplikasi Rancangan Teknik Industri Jurnal Locus Penelitian dan Pengabdian Formosa Journal of Multidisciplinary Research (FJMR) Tarjih: Agribusiness Development Journal GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Journal Of Sustainability Perspectives Jurnal Insan Jurnal Teknik Mesin Sinergi The South East Asian Journal of Management Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Natural Science Education Research (NSER) E-Jurnal Akuntansi TSM Jurnal Ilmiah Ilmu Terapan Universitas Jambi Psikologia : Jurnal Psikologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Informatika dan Komputer (JIK) Jurnal Psikologi : Media Ilmiah Psikologi Jurnal Indonesia Sosial Sains Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Sahid Mengabdi Perbal: Jurnal Pertanian Berkelanjutan Jurnal Pengabdian Masyarakat Bangsa Mutiara: Multidiciplinary Scientifict Journal Jurnal REP (Riset Ekonomi Pembangunan) Riwayat: Educational Journal of History and Humanities Proceeding of International Conference on Special Education in South East Asia Region Teaching English as a Foreign Language Journal Kocenin Jurnal Pengabdian Kepada Masyarakat PEDAMAS (Pengabdian Kepada Masyarakat) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri ENVIRO: Journal of Tropical Environmental Research Jurnal Ilmiah Akuntansi dan Keuangan Darussalam: Journal of Psychology and Educational International Journal of Research in Counseling Poltekita: Jurnal Ilmu Kesehatan Indonesian Journal of Forestry Research Jurnal Informatika Medis (J-INFORMED) Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Jejak: Jurnal Ekonomi dan Kebijakan Tintamas: Jurnal Pengabdian Indonesia Emas Studia Islamika TADAYYUN: Journal of Religious, Social and Humanities Jurnal Pengabdian Masyarakat Inovasi Indonesia PALASTREN: Jurnal Studi Gender
Claim Missing Document
Check
Articles

Komunikasi Keperawatan Sebagai Budaya Keselamatan Pasien Dalam Upaya Pencegahan Malpraktik Perdata Anam, Ach Syaiful; Santoso, Aris Prio Agus; Suryanto, Suryanto; Sukendar, Sukendar; Prayitno, Joko
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 3 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i3.3408

Abstract

Komunikasi berperan dalam kesembuhan klien, dan komunikasi pula yang menjadi salah satu akar penyebab terjadinya kesalahan pemberian tindakan keperawatan. Kurangnya penerapan komunikasi perawat dalam memberikan asuhan keperawatan menyebabkan munculnya insiden keselamatan pasien. Perilaku perawat yang kurang komunikasi, perhatian, cerobohan, tidak teliti, dan tidak peduli dalam menjaga keselamatan pasien adalah faktor utamanya. Tujuan dalam penelitian ini adalah untuk mengetahui hubungan komunikasi keperawatan dengan budaya keselamatan pasien, dan hubungan komunikasi keperawatan dengan pencegahan malpraktik perdata. Metode pendekatan yang digunakan dalam penelitian ini adalah pendekatan library research dengan pengumpulan data sekunder. Data yang diperoleh selanjutnya dianalisis secara kulitatif. Dari hasil penelitian menunjukkan bahwa keselamatan pasien merupakan hal yang sangat penting untuk di perhatikan dan ditingkatkan kualitasnya. Melalui komunikasi efektif, perawat dapat menjelaskan mengenai prosedur proses keperawatan secara jelas kepada pasien maupun keluarga pasien agar pasien dapat lebih mudah memahami penyampaian informasi oleh perawat. Dalam keselamatan pasien terdapat 7 standar, 6 sasaran dan 7 langkah untuk meningkatkan keselamatan pasien. Melalui penerapan komunikasi efektif kebijakan keselamatan pasien dapat diberlakukan dengan baik untuk meningkatkan kualitas pelayanan kesehatan. Kegagalan komunikasi merupakan penyebab keluhan terbanyak di Rumah Sakit, dan bahkan karena adanya missed communication pula bisa menimbulkan malpraktik perdata. Ketidakpuasan pasien terhadap pelayanan kesehatan yang diberikan perawat untuk menolong atau menyelamatkan pasien dari penderitaannya atau akibatnya yang dapat menyebabkan kematian yang sebelumnya tidak diberitahukan kepadanya, dapat dijadikan dasar untuk menuntut ganti rugi kepada perawat dan Rumah sakit. Hal tersebut pastilah sudah memenuhi syarat perbuatan atau tindakan yang melanggar hukum perdata.
Optimasi Pemilihan Lahan Pertanian Sawit dengan Pendekatan Analytic Hierarchy Process (AHP) Berbasis Android Suryanto, Suryanto; Rianingsih, Hizkia Hendra; Praptomo, Sidik; Nurohman, Muhammad; Kristomo, Domy
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.14783

Abstract

Industri kelapa sawit telah menjadi salah satu pilar ekonomi utama di banyak negara produsen kelapa sawit termasuk Indonesia pada era modern yang penuh tantangan ini, Sistem Pendukung Keputusan (SPK) telah menjadi solusi yang sangat diperlukan dalam mendukung para pemangku kepentingan, seperti petani kelapa sawit, perusahaan perkebunan, dan pemerintah, dalam pengambilan keputusan yang lebih tepat dan informasional. Dalam penelitian ini, kami akan mengeksplorasi secara mendalam penggunaan SPK dengan metode AHP dalam konteks pemilihan lahan budidaya kelapa sawit. Kami akan membahas tahap-tahap penggunaan metode ini, mempertimbangkan berbagai faktor yang terlibat dalam pengambilan keputusan, serta manfaatnya dalam meningkatkan keberlanjutan dan efisiensi perkebunan kelapa sawit. Kriteria yang digunakan menggunakan 7 kriteria yaitu curah hujan, topografi, tekstur tanah, kedalaman air, ph tanah, kemiringan dan aksesabilitas kemudian menggunakan 3 subkriteria yaitu baik, cukup dan tidak. Dari kriteria dan subkriteria tersebut didapatkan hasil dari nilai konsistensi 0,056, sehingga termasuk kedalam kategori layak. Berdasarkan 7 alternatif yang dijadikan data uji, kecocokan antara hasil perangkingan di aplikasi dan perhitungan manual adalah sama, sehingga perhitungan tersebut sudah akurat dan mempunyai data yang valid
Regional Autonomy and Local Democracy: Independent Candidates Cases Suryanto, Suryanto; Hidayat, Tony Murdianto
Jurnal Bina Praja Vol 8 No 2 (2016)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.08.2016.199-208

Abstract

One of the efforts to achieve local democracy is through the participation of independent candidates in the Direct General Election in the region. The presence of independent candidates in the Direct General Election gives a great hope to change the political structure of the shackles of the old forces. This paper aims to discuss the implication of regional heads coming from independent candidates on the effectiveness of local governance and the implementation of substantive democracy in the region. The method used is a qualitative approach using descriptive research method. The data collection is done through literature approach. Processing data uses Milles and Huberman interactive models, which includes data reduction, data presentation, and conclusion. The study concluded three things: First, the presence of independent candidates in the Direct General Election gives the opportunities to achieve local democracy that is getting bigger, Second, Regional Heads elected from independent candidates face the challenges of the ineffectiveness of regional government, and Third, within certain limits, the power of elected regional heads from independent lane leads to the realization of democracy that is not substantial.
Implementing Sukuk Financing in Indonesia: Policy Actions to Improve and Support Development Research and Development Infrastructure (RDI) Putera, Prakoso Bhairawa; Widianingsih, Ida; Rianto, Yan; Ningrum, Sinta; Suryanto, Suryanto
Jurnal Bina Praja Vol 14 No 3 (2022)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.14.2022.555-570

Abstract

The Indonesian government realizes that developing alternative instruments for financing the state budget needs to continue—one of them with financing instruments based on sharia principles. This study examines the response of the Indonesian government in policy actions to seek financing for research and development infrastructure through Sukuk financing. This study uses a qualitative method with a narrative approach. This study uses three data collection techniques: regulatory survey, secondary data research, and Expert Elicitation with Experts' Judgments. Meanwhile, the data analysis technique uses content analysis, stakeholder analysis matrix, 're-analysis,' and digital discourse analysis. The results of this research reveal that the policy actions taken by the Indonesian government are through 1) regulatory in the form of policies related to the Sukuk financing policy in Indonesia, by issuing one regulation in the form of a law, one rule in the form of a Government Regulation of the Republic of Indonesia, and four rules at the level of ministerial regulations. On the other hand, the results of the mapping of stakeholders show that there are four clusters of actors, namely decision makers, project initiators, support partners, and civil society - media. 2) applicative action in the form of budget allocation related to infrastructure financing Sukuk in the research and development sector, during 2018-2022, financed 41 projects from 10 ministries/agencies. In the end, this research provides recommendations; namely, it is necessary to diversify the types of infrastructure that can be financed from Sukuk financing so that they follow the needs of Ministries/Agencies and Local Governments.
Perencanaan Penghapusan Piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Badan Pendapatan Daerah Kota Bandung Mega Fitri Halimah; Suryanto, Suryanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.2124

Abstract

This research was motivated by the high number of PBB-P2 receivables in Bandung City. Based on the high amount of PBB-P2 receivables, the Bandung City Regional Revenue Agency as the tax manager needs to treat this incident. The treatment that can be carried out is to write off PBB-P2 receivables. It is necessary to write off PBB-P2 receivables because they have a burden on regional financial balance sheets. The receivables appear to be collectible even though the collection rate is already low. Before implementing this policy, the Regional Revenue Agency must carry out planning first. Therefore, this research aims to explain the planning for writing off PBB-P2 receivables by the Bandung City Regional Revenue Agency by analyzing it using 5 stages of the planning process, namely problem identification, data collection, data analysis, choosing the method that looks best, and implementation. .The research method used is descriptive with a qualitative approach. The data collection techniques used were observation, interviews and literature study. The data analysis technique applied is data collection. Data reduction, data presentation, and drawing conclusions. The research results show that the planning for writing off PBB-P2 receivables has not gone completely well because of the 5 stages there are 2 stages that are not fully in accordance with the research theory used. In this way, it is hoped that the Bandung City Regional Revenue Agency can complete and complete the required data and set a time target for an activity.
The Strategic Role of The Implementation of Financial Literacy Education For Early Childhood Sulistyowati, Umi Fadhilah; Suryanto, Suryanto
Jurnal Indonesia Sosial Sains Vol. 6 No. 5 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i5.1732

Abstract

The importance of financial literacy education has increased as modern economies grow more complex, yet its implementation in Indonesia—particularly at the early childhood level—remains inadequate. Families often overlook the necessity of teaching children about finances, and schools have not fully integrated financial literacy into formal curricula. This study aims to examine the strategic role of early childhood financial literacy education and propose an effective framework involving both family and school environments. A qualitative-descriptive method was applied, supported by literature review and conceptual analysis, to explore how values of financial literacy can be instilled in children from an early age. The findings reveal that families serve as the primary environment for nurturing financial behavior, while schools play a complementary and reinforcing role. Effective financial education requires alignment between parental practices and structured curriculum supported by trained educators. The study highlights that integrating financial literacy early leads to more responsible financial behavior in adulthood and contributes to national goals of economic resilience and inclusion. It recommends policy integration, curriculum reform, and parent-teacher collaboration as core strategies. This research serves as a foundation for building inclusive financial education models tailored to developing countries.
The Meaning of Integrity among Public Officers: a Phenomenology Study Rahayuningsih, Idha; Suryanto, Suryanto; Suhariadi, Fendy; Hadi, Cholichul
Journal of Educational, Health and Community Psychology Vol 11 No 4 December 2022
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jehcp.v11i4.24505

Abstract

Good governance can be realized if public officials have integrity. The integrity of public officials is a source of public trust in the government's performance in providing public services. This research aims to describe the meaning of integrity and internal factors that strengthen integrity from the perspective of public officials. Our study used a qualitative method based on phenomenological philosophy. Participants were selected based on three criteria: (1) echelon II officials as Heads of Regional Government Work Units, (2) have excellent work performance, and (3) have never violated the code of ethics, regulations, and laws. We conducted face-to-face, in-depth interviews to collect the data and analyze the data using. Our findings reveal eight meanings of integrity by public officials and internal factors that strengthen integrity. Eight meanings of integrity include carrying out duties and obligations seriously; being honest in carrying out tasks; discipline, complying with procedures and regulations; consistency between values/principles and behavior; being fair; having moral courage; being a role model for subordinates; not abusing position for personal gain or specific parties. Meanwhile, internal factors that strengthen integrity include: social-oriented terminal value, moral-oriented instrument value; competency-oriented instrument value, self-awareness as a public servant, simple lifestyle, change motivation, learning motivation, and achievement motivation. 
Not Too Involved but Really Care: Father’s Acceptance Who Have Children with Autism Spectrum Disorder (ASD) Fauziah, Nailul; Suryanto, Suryanto; Indrawati, Endang Sri
Journal of Educational, Health and Community Psychology Vol 13 No 1 March 2024
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jehcp.v13i1.26843

Abstract

ASD constitutes a persistent mental disorder that significantly impacts family dynamics, involving both parents and siblings. Limited research has delved into the dynamics of how siblings undergo the process of accepting a father with an ASD child. This study aims to investigate the unique process of paternal acceptance in the context of children with ASD. Utilizing a case study approach, in-depth interviews will be conducted with 8 fathers of ASD children. The acceptance journey for fathers in the realm of ASD differs from the stages outlined in Ross' theory. Fathers traverse a stage of confusion followed by the realistic stage, contemplating the subsequent steps and actions to optimize the development of their ASD children. While fathers may not be directly involved in day-to-day parenting tasks, they exhibit commitment by providing financial support, monitoring their children's ASD development, and realistically preparing for their future. 
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI SURYANTO, SURYANTO; KUSUMA, CHRISTIAN JAYA
E-Jurnal Akuntansi TSM Vol. 1 No. 2 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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

Abstract

The purpose of this study was to examine whether managerial ownership, institutional ownership, capital structure, profitability, company growth, dividend policy, investment policy, and firm size have affect on firm value for non financial companies listed in Indonesia Stock Exchange. This research used 45 non financial companies listed in Indonesia Stock Exchange, selected using purposive sampling method from periode 2013 until 2016. The data were analyzed using multiple regression analysis method to determine the model of research. The result of this analysis indicated that profitability, company growth, dividend policy, and investment policy had influence on firm value. While managerial ownership, institutional ownership, capital structure, and firm size had no effect on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT Melyawati, Melyawati; Suryanto, Suryanto
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2640

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of leverage, firm size, ROA, sales growth, audit quality, managerial ownership, institutional ownership, and audit committee on earnings management. The population in this study consists of companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the IDX from 2020-2022. The sample was obtained using purposive sampling method, with 63 companies selected as the sample, resulting in a total of 189 data points after outlier testing. This research uses multiple linear regression model to test hypotheses and to analyse the data. The results of this study indicate that leverage, audit quality, and institutional ownership have a negative influence on earnings management, while firm size has a positive influence on earnings management. However ROA, sales growth, managerial ownership, and audit committee do not have an influence on earnings management.
Co-Authors Abdul Rahman Achmad Zaky Adang Muhammad Gugun, Adang Muhammad Ade Andriyan Adi Susilo Agus Putra Murdani Agus Santoso, Aris Prio Agus Wahyudi AGUS WIDODO Agustin Rahmawati Agustina, Dian Sri Agustina, Else Agustina, Ilma Agustinus Suryantoro Ahfandi Ahmad Ahlun Nazaar, Andi Akhmad Zhauqi Thahir Akmal Akmal Akmalia, Lila Maisya Akram La Kilo Alamsyah, Inas Salma Albertus Sentot Sudarwanto, Albertus Sentot Alhadihaq, M. Yusuf Alifi, Fasyandira Gresila Sekar Alqadri, Andi Ramdan Alsolami, Turki Amanda, Efina Amendi Nasution Anam A, Anam Anam, Ach Syaiful Anderes Gui, Anderes Andik Matulessy Andodo C, Andodo Andri Andriani, Nia Andriansyah, M. Andrik Hermanto Andriyani, Widyastuti Andromeda Andromeda Angela BM Tulaar Anggraeni, Rosmita Anggun Resdasari Prasetyo Annas Boceng Annis Catur Adi Anton Setiawan Honggowibowo Anugerah Rante, Harrie Anumila, Nadira Anung Priambodo Aria Gumara, Andi Reno Arifa, Diah Anindya Arifin, Didik Arimbi Dewi, Arimbi Aris Slamet Widodo Ariska, Hanisa Iis Ariyadi, Putra Ariyani, Anita Dwi Arnu, Risky Arryanto, Bimamrulloh Dhimas Arsianti, Ari As'ad, M Asai, Markonah Asih, Trinia Sefti Aslindar, Dwi Astarani Asniar Asniar Asri, Arif Rahman Faiza Asti Melani Astari Astin Lukum Astuti, Tri Dyah Aulia, Elang Segara Yuhthika Ayu, Lintang Ilal Baehaqi Balqis, Rani Diana Bambang Sigit Amanto, Bambang Sigit Banundari, RH Barchia, M. Faiz Bariyyah, Reyhana Khoirul Beta Asteria Bieng Brata Bintari Ratih Kusumaningrum, Bintari Ratih Brawijaya, Ardiless Budi Kurniawan Budi Usodo Budiono, Arfin Nur Budiono, Arifin Nur Bulut, Sefa Burhan, Yoni Burhanuddin, arinil Hidayah Cahyadi, Raden Adi Candra Andodo, Candra Candraningtyas, Callista Fabiola Chandra Bhuana Chatarina Umbul Wahyuni Choirul Anam AM Diponegoro Cholichul Hadi Cik, Ahmad Crescenzo, Pietro Crusita Widya Anggraeni Damayanti, Fransiska Erna Dani Manesah Dany Dwi Noviantio, Dany Dwi David R. Wardhana, Lauren Dea Amanda Caressa Deliana, Deliana Desi Holifatus Suaida Desi N I, Desi N Desi Setiyadi Devi Nathalia, Devi Dewi Maryeti Dewita, Aurellya Rahmada Diah Apriani Atika Sari Dian Fordian Dian Handayani Dimas Hanityawan s, Dimas Hanityawan Dinie Ratri Desiningrum Dion Kunto Adi Patria Diwanti, Dyah Pikanthi Dodik Ridho Nurrochmat Dody Prayitno Dolly Priatna Domy Kristomo, Domy Dongoran, Faisal Rahman Dwi Aryanti, Titin Dzulfikar, Irfan Ekaningtyas Widiastuti Elda Sari Siregar Elis Triana, Elis Elvira Sari Dewi Emanauli , Emanauli Emi Masyitah Endang Sri Indrawati Endo Dardjito Engelin Shintadewi Julian Erin Ratna Kustanti Erlina Erlina Ernawati, Cicilia Maria Fadil, Fuad Faisal Akhmal Muslikh Fajri, Wildan Fajrianthi Fajrianthi Fakih Hidayat, Fakih Fanida, Fanida Farhan Farhan Faruqi, Faris Fathoni, Mukhammad Fathun, Dianingrum Fattah Setiawan Santoso Fauziah, Annisa Umi Febry, Ollyvia Fendy Suhariadi Feorentina, Ivo Fitriani Fitriani Fitriani, Neng Siska Fitriani Fitriyani, Insan Ganes Gunansyah Gusti Pramono, Maulidika Habiburrahim Habiburrahim Hadi, Wahid Syamsul Hadziq, Abdullah Haedar, Ali Hamidya, Syifa Ula Hanani, Fatayatul Handayani, Auliya Hanum, Upi Laila Hargiani, Fransisca Xaveria Hari Basuki Notobroto Harisson, Rhett D. Hasanah, Riskotul Hasibuan, Saddam Husain Hasriati Nasution Hendariyanto, Vendy Ichwan Hendrayudi, Hendrayudi Henny Hendarti Hermalia, Nisa Hermanto, Ifirlana Hermatasiyah, Nur Herny Herny, Herny Herwan Abdul Muhyi Hery Kristiyanto Heryanto Heryanto Hidayat, Asep Iwa Himawan, Chealsea Aury Ibrahim, Akhmad Fadli Ibrahim, Dandi Ida Nur Aeni, Ida Nur Ida Nurul Hidayati, Ida Nurul Ida Widianingsih Idha Rahayuningsih Ihsan, Muzhir Ike Herdiana Ima Rahmawati Imam Sarwo Edi Indah, Erti Kumala Indra Suharyanto Inggira, Chintya Krisna Inggita Kusumastuty Intan Yusuf Habibie Iqbal, A. Muhammad Irawan, Yogi Ferdy Irdika Mansur Irfan, Muhamad Irfani, Farida Noor Irianto, Jusuf Irlha, Ika Maya Irwanto Hasbi Ishak Yassir ISKANDAR ZULKARNAEN SIREGAR Iskandar, Achmad Afrizal Ismail, Dina Dewi Sartika Lestari Iwan Sukoco Jalilah Azizah Lubis Jamal Wiwoho JOKO PRAYITNO Juwita, Aulia Hapsari Kadir, Rini Nur’aini Karamoy, Yurike Kinanthy Karmawan, Limas Madjid Kaslinda Nur Umifa Katmini, Katmini Kawitantri, Orchidara Herning Kholik, Fikri Abdul Khomeini Khomeini Kinanda, Erka Wahyu Klistafani, Yiyin Komari Komari Kumaidi Kumaidi Kumba Digdowiseiso, Kumba Kumboyono Kumboyono Kurniati, Poni Kurniawan, Jefdy Kusnendar, Muhammad KUSUMA, CHRISTIAN JAYA Kusumawati, Bella Kusumawati, Diana Kuswantoro Rusca Putra La Ode Musa Latif, Muhammad Ghafar Latuihamallo, Okhran Steve Laurensius Laka Leni Deli Leo nardo Lestari, Bawin Sri Lestari, Endang Suci Listiyowati listiyowati, Listiyowati Lola Ayu Istifiani Luhur Wicaksono Lukman A. R. Laliyo Lutfy Abdulah M Sabri, M M. Duskri M. Irfan Aldy Nasution M. Sukarno Madazzaman, Wildan Yoqu Maharani, Danella Mardiyana Mardiyana Marinu Waruwu Markonah, Markonah Martias Martias Mas Rasmini Masoara, Kurniawan Masrid Pikoli Massugianto, Massugianto Maulana, Alfian Akmal Mega Fitri Halimah Melvany, Mellvy Melyawati Melyawati, Melyawati Miswar, Ahmad Mitra, Ade Ayu Mohammad Benny Alexandri Monica, Metha Monika, Reska Mubarak, A. Alif Muchsin Muchsin Muchtar, Akbar Mudrajad Kuncoro Muh. Fitrah Ramadhan Umar Muhajir Arafat, Muhajir Muhammad Amin Muhammad Anshar Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Safrizal, Muhammad Muhammad Yusuf Alhadihaq Muharram Fajrin Harahap Muharsyam Dwi Anantama Muis, Ridwan Muladefi Choiriyah Mulya Agustina Mulyana, Hari Mulyono WA Munif, Badrul Muntamah, Bening Siti Murtanti, Murtanti Muslim, Teguh Nagari, Dias Padma Nahdhia, Nadhifatun Nailul Fauziah Naima Haruna Napitupulu, Ilham Hidayah Naufal Rauf, Laode Nawangsari, Defi Nazilah, Amalia Afiyatun Nelly Marhayati, Nelly Neri Wijayanti Njoto, Herlina Harsono Novianti, Lutfi Novianto Eko Nugroho noviyanti, tiara Nugraha Arif Karyanta NUGRAHA WIDHI HARITA, ADIWIGNYA Nugraha, I Gusti Agung Ananda Giri Nugroho, Edi Suwardi Nur Ariefin, Rachmad Nur Hamzah Nur Ulfah Nurbaiti Fadhilah, Nurbaiti Nurhaedah, Sitti Nurillah Jamil Achmawati Novel Nurlinda Nurlinda, Nurlinda Nurohman, Muhammad Nurokhman, Nurokhman Nurrofiah, Nisa Nursetyani, Evi Nursetyani, Evi Nursuhaida, Haffa Syafana Nurul Hartini Nurul Ramadhani Nuryani Sidarta, Nuryani Okid Parama Astirin Onrizal Onrizal Pamungkas, Akhmad Yanuar Fahmi Pangkung, Andreas Panuntun, Tyas Paramita, Anastasia Parmasari, Damairia Hayu Permana, Annes Rindu Permana, Dwinda Abi Petra Putri Sari Buulolo Poni Sukaesih Kurniati Powa, Nova Yansi Pradnyani, IGA Indah Prakoso Bhairawa Putera Pramesti, Paramita Prasetiyo, Bagus Dwi Prasetyantono, Anggito Prasetyawan, Riyan Dwi Prastio, Yuli Pratiwi, Winarti Ike Pribadi, Unggul Primabudi, Eko Pujiastuti, Asih Purwandari H Puteri, Anggiet Noviana Putra Nabahan, Naufal Putra, M.G. Bagus Ani Putra, R. Aditya Kristamtomo Putra, Rico Wicaksana Putra, Surya Jaya Purnama PUTRI WULANDARI Putri, Nadia Delima Rachman, Nurul Azmi Rachman, Renandri Abdillah Radhianita, Apriana Rahayu, Desi Rahkman Ardi Rahmadania, Arrida Rahman Rahman Rahmawan, Fajri Andi Rahmawati, Oktaviani Laila Nur Ramadhan, Raihan Bintang Ratih, Woro Ummi Ratna Meisa Dai, Ratna Meisa Renaldi, Angga Retno Lestari Rianingsih, Hizkia Hendra Rianto, Yan Ridlo, Muhammad Rasyid Rika Subarniati Triyoga, Rika Subarniati Rini Susanti and Zainuddin Ristanti, Putri Wulan Ristianto Ristianto, Ristianto Ritonga, Eka Nurwani Rivani, Rivani - Riwayanto, Firmananda Dwi Rizka Amalia Rizkika, Haressa Lintang Rizkika, Rif'ani Aulia Rizky , Fahri Muhammad Rohmah, Lailatul Sifa'ur Rohman, Firosy A Rosadi rosadi Rosalia, Ananda Riza Rosdiana, Yana Roshanti, Dian Rosuli, Ahmad Rr Amanda Pasca Rini, Rr Amanda Pasca Rudiyanto Rudiyanto, Rudiyanto Rusdin Tahir, Rusdin Rusidi, Rusidi Ruslan Kalla, Ruslan Ryan, Nicholas Saad, Asmadi Sabrina, Cecilia Safrul, Muhammad Safwan Saiful Akmal Samba, Denny Samosir, Theresia Angela Samsinar Harahap Sandra, Jana Sani Risona, Ari Santi, Dyan Evita Santosa, Teguh Budi Sanyoto Gondodiyoto Saputro, Haris Sarana Sarana Saripudin Saripudin Sarjiyanto SATA YOSHIDA SRIE RAHAYU Satria Novari Satrianto, Anang Savina, Kus Fiani Selvi Novianti, Selvi Sembiring, Rahmat Widya Septianto, Otto Fikri Setya Nugraha Setyaji, Hajar Setyowati, Anggi Shafa Adelia, Aaqilla Shafiqah Yacub, Nurul Shafriani, Nazula Rahma Shinjee, Bolormaa Siagian, Abdul Rahman Sidik Praptomo Sigga K, Stepanus Silalahi, Mangarah Silvia Lestari Singgih Subagyo Sinta Ningrum Sirait, Pahala Siregar, Habiburrahman Siti Harwanti Siti Naimah Soeheri Soeheri Solikhah, Monika Putri Sompie, Lydia Maryendi Sonong Sri Iswati Sri Tita Faulina Sri Watmah Sudirman, Andi Aridhasari Suhal Kusairi Suharto Suharto Sukmadewi, Rani Sulasmi, Emilda Sulistio Sulistio Sulistyowati, Umi Fadhilah Suria Darma Tarigan Surifah Surifah Suryani, Fatma Suryanti Suryanto Susiawan, Lieza Dwiansari Susilawati, Delis Syah, Muh. Ardian Syahrun, Syahrun Syamsul Hadi Syarifah Nur Halimah Tara Dwi Shapira Tatik Meiyuntariningsih Taufiq Abdullah, Taufiq Tianda, Fenny Tina Rostinawati Titin Andri Wihastuti Toga, Erik Tony Murdianto Hidayat, Tony Murdianto Tri Siwi Agustina Tua, Franky Mangihut Tuponowati, Safitri Turrohmah, Hamimah Tyas, Ari Anggrani Winadi Prasetyoning Uki Rahmawati Uktubara, Ade Lily Reakid Arin Uktutias, Sendy Ayu Mitra Umayah Umayah, Umayah Urip Santoso Usman Radiana Usman, Nur Wahidah Usmeila, Evrida Utomowati, Rahning Viva Maiga Mahliafa Noor Viyanto, Achmad Reza Wafiq, Abdulloh Nashiruddin Wahono Widodo Wahyu Ekowati Wara, Yefta Luji Widayanto, Wahyu Nurramadan Widigdo Rekso Negoro Win Islamuddin Bale, Win Islamuddin Winda Rika Lestari Windijarto Windijarto Winny Astuti Wirawan, Tri Susilo Wiroto, Noto Wisnu Barlianto Wiwin Hendriani Wulansari, Eny Wulansari, Oktufiani Dwi Xavier, Selyo Febrio Yasir, Fatah Abdul Yenny Puspitasari Yofri Furqani Hakim, Yofri Furqani Yohanes Ferry Cahaya Yurike Yurike Yusfaneti, Yusfaneti Yusfanety, Yusfanety Yusuf Alhadihaq, Muhammad Yusuf, Alfian Yuszda K Salimi Zaelani, Muhammad Azis Zahrah Salsabila, Nada Zuhdy Tafqihan Zulkifli Zulkifli