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THE EFFECT OF COMPETENCE, TRAINING, AND SUPERVISION OF ASSESOR PERFORMANCE WITH MOTIVATION AS AN INTERVENING VARIABLE AT LEMBAGA SERTIFIKASI PROFESI UNIVERSITAS BHAYANGKARA JAKARTA RAYA Nugroho Pratomo, Wahyu; Tri Widyastuti; Wastam Wahyu Hidayat
Dinasti International Journal of Digital Business Management Vol. 3 No. 2 (2022): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v3i2.1154

Abstract

This research aims to measure the effect of competence, training and supervision on assessor performance with motivation as an intervening variable at Lembaga Sertifikasi Profesi Universitas Bhayangkara Jakarta Raya. This research is a quantitative study in which the object of the respondent is an assessor registered at Lembaga Sertifikasi Profesi Universitas Bhayangkara Jakarta Raya. The number of samples used as many as 60 respondents. The design used is hypothesis testing using the structural equation model (SEM) – Smart PLS version 3.3.3. The results of this study shows that (1) competence and supervision have a significant effect on motivation, (2) training has no effect on motivation, (3) motivation has a significant effect on assessor performance, (4) competence and supervision through motivation have an effect on assessor performance, (5) training through motivation has no effect on assessor performance.
Pengaruh Growth Opportunity, Cash Holding dan Profitabilitas Terhadap Nilai Perusahaan Sektor Consumer Non-Cyclicals Agatha Maharani Yulaeli; Tri Widyastuti; Tutty Nuryati; Tri Yulaeli
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

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

Abstract

Pengaruh Growth Opportunity, Cash Holding dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Consumer Non-Cyclicals. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh growth opportunity, cash holding dan profitabilitas terhadap nilai perusahaan. Metode penelitian yaitu kuantitatif, jenis dan sumber data yaitu data sekunder berupa laporan keuangan perusahaan. Populasi dan sampel penelitian ini adalah perusahaan sektor consumer non cyclicals yang terdaftar di BEI tahun 2021-2023. Teknik pengambilan sampel menggunakan purposive sampling sehingga didapatkan sebanyak 174 sampel data penelitian. Metode analisis yang digunakan adalah uji statistic deskriptif, uji asumsi klasik, uji regresi linear berganda, uji hipotesis. Hasil penelitian menunjukkan bahwa growth opportunity berpengaruh negatif terhadap nilai perusahaan, cash holding berpengaruh positif terhadap nilai perusahaan dan profitabilitas berpengaruh positif terhadap nilai perusahaan.
Pengaruh Sustainability Report Disclosure, Ukuran Perusahaan, Dan Kesempatan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Triyani Ismayadi; Tri Widyastuti; Pratiwi Nila Sari; Tutty Nuryati; Tri Yulaeli
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.293

Abstract

Penelitian bertujuan untuk menguji Pengaruh Sustainability Report, Ukuran Perusahaan, dan Kesempatan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor Pertambangan yang terdapat di Bursa Efek Indonesia. Teknik yang digunakan untuk menentukan sampel dalam penelitian ini yaitu purposive sampling dan menghasilkan sampel sebanyak 60 data dari 12 perusahaan selama 5 tahun. Metode analisis dan pengujian hipotesis yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, uji normalitas, uji multikolinearitas, uji heterokedastisitas, uji autokorelasi, analisis regresi linear berganda, uji simultan, uji parsial, dan uji koefisien determinasi. Jenis data yang diperlukan dalam penelitian ini adalah data sekunder berupa Sustainability Report dan Laporan Tahunan. Dalam pengujian hipotesis data diolah menggunakan aplikasi SPSS Versi 26, hasil penelitian ini menunjukkan bahwa (1) sustainability report tidak berpengaruh signifikan terhadap nilai perusahaan, (2) ukuran Perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, (3) kesempatan investasi berpengaruh positif terhadap nilai Perusahaan, (4) sustainability report, ukuran Perusahaan, dan kesempatan investasi berpengaruh secara simultan terhadap nilai Perusahaan.
Pengaruh Pemahaman Perpajakan, Modernisasi Sistem Administrasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Bekasi Utara Amalia Mustika Aryafu'adi; Tutty Nuryati; Tri Yulaeli; Tri Widyastuti; Pratiwi Nila Sari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.295

Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis Pengaruh Pemahaman Perpajakan, Modernisasi Sistem Administrasi Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kecamatan Bekasi Utara. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan data primer dengan menggunakan kuesioner yang disebarkan ke 151 responden. Populasi dalam penelitian ini adalah para pekerja yang memiliki NPWP serta berdomisili di wilayah Kecamatan Bekasi Utara. Teknik sampling yang digunakan dalam penelitian ini adalah menggunakan purposive sampling. Analisis data dalam penelitian ini menggunakan alat pengelolaan SmartPLS 3.0. Hasil penelitian ini menjelaskan bahwa pemahaman perpajakan, modernisasi sistem administrasi perpajakan dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi di Kecamatan Bekasi Utara.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nabilah Rafifah Khairunnisa; tutty nurhayati; tri yulaeli; tri widyastuti; pratiwi nila sari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.301

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah kuantitatif denegan menggunakan data sekunder. Populasi yang digunakan adalah seluruh perusahaan manufaktur dari berbagai sektor industri yang terdaftar di Bursa Efek Indonesia sebanyak 164 perusahaan. Teknik pengambilan sampel yaitu metode purposive sampling dengan memperoleh sebanyak 90 sampel perusahaan. Metode analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan terhadap nilai perusahaan, leverage berpengaruh negatif terhadap nilai perusahaan, dan profitabilitas berpengaruh positif terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
Pengaruh Persepsi Karir, Pengetahuan Perpajakan, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir di Bidang Perpajakan (Studi pada Mahasiswa Akuntansi Universitas Bhayangkara Jakarta Raya Tahun 2024) Indah Puspita Sari; Tutty Nuryati; Tri Yulaeli; Tri Widyastuti; Pratiwi Nila Sari
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.305

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis apakah terdapat pengaruh persepsi karir, pengetahuan perpajakan dan pertimbangan pasar kerja terhadap minat berkarir di bidang perpajakan. Penelitian ini menggunakan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah mahasiswa akuntansi Ubhara Jaya dengan sampel yang diambil adalah 100 orang dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan software smartPLS 4.0. Hasil penelitian ini menunjukkan bahwa (1) Persepsi karir memiliki pengaruh positif terhadap minat berkarir di bidang perpajakan; (2) Pengetahuan perpajakan tidak memiliki pengaruh terhadap minat berkarir di bidang perpajakan; (3) Pertimbangan pasar kerja memiliki pengaruh positif terhadap minat berkarir di bidang perpajakan.
Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review) Supriyadi, Supriyadi; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1128

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN TAX MANAGEMENT TERHADAP AKTIVITAS OPERASIONAL DAN NILAI PERUSAHAAN DI SEKTOR PERTAMBANGAN INDONESIA Sugiharti, Sugiharti; Widyastuti, Tri; Sumarno , Sumarno
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.1140

Abstract

The phenomenon gap in this research is that theoretically using price to book value and operational activities proxied using debt to equity based on the theory that the movement of firm value will correspond to the movement of operational activities. However, during the period from 2020 to 2023, there was inconsistency between the movement of price to book value and debt to equity which tended to fluctuate. The objective of this study is to analyze the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Tax Management on Operational Activities and Firm Value (An Empirical Study on State-Owned Mining Sector Companies Listed on the Indonesia Stock Exchange for the Period 2020-2023). The population used in this research is all financial data of state-owned mining sector companies during the period of 2020-2023 listed on the Indonesia Stock Exchange. The sample consists of 40 data points from 6 state-owned mining sector companies that have issued complete annual financial reports during the observation period. The analytical tool used is quantitative analysis method, specifically path analysis. Based on the research findings, GCG does not have a negative effect on company value, while CSR and Tax Management do not have a positive effect on company value. Operational activities do not mediate the negative influence of GCG and tax management on company value, whereas operational activities mediate the positive influence of CSR on company value.
Analisis Implementasi Assesment pada Pembelajaran Inklusi di SDN Cibodas 1 Kota Tangerang Nurfadhillah, Septy; Erdian, Ahmad Edo; Marcelino, Ragil; Widyastuti, Tri; Afianti, Nundung Ari; Sabila, Roudhotus; Yanti, Annisa Ardhana; Efendi, Herlina
MASALIQ Vol 2 No 6 (2022): NOVEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.761 KB) | DOI: 10.58578/masaliq.v2i6.634

Abstract

This study aims to determine the implementation of inclusive education at SDN Cibodas 1 Tangerang. This research type and methodology uses qualitative case studies. The research subjects were principals, special supervision teachers and therapists. Data was collected by using observation, interview and recording techniques. Data analysis was done by data triangulation technique. The school organizes inclusive education by conducting an assessment of prospective students with Special Needs in collaboration with the Tangerang City Education Office, with the aim that it is seen as a material that determines the type of educational service that is appropriate and based on the needs and abilities of students. teachers with special educational backgrounds Training with regular teachers. Special facilities and infrastructure for Children with Special Needs This school already has treatment rooms, assessment tools, treatment tools and learning media. To create a friendly school environment for children with special needs, schools create programs that communicate with the community, parents, and the government. These programs use the 2013 curriculum which has been modified to better meet their needs. This includes funds for Children with Special Needs and PBB which are used in the same way for regular and inclusive schools as well as using BOS for funds for special supervised teachers and Honor therapists. However, the funds are not the same between regular schools and inclusive schools even though the needs are different. This is because some of the facilities and infrastructure are not adequate for children with special needs.
The HUBUNGAN STRES DENGAN KEJADIAN STOMATITIS AFTOSA REKUREN PADA MAHASISWA AKTIVIS POLTEKKES KEMENKES BANDUNG Sya'diyah, Rainanda Nabilatu; Widyastuti, Tri; Restuning, Sekar
Jurnal Terapi Gigi dan Mulut Vol 4 No 1 (2024): Jurnal Terapi Gigi dan Mulut
Publisher : Poltekkes Kemenkes Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34011/jtgm.v4i1.2119

Abstract

Background: Recurrent Aphthous Stomatitis (SAR) is an inflammatory condition that occurs in the oral mucosa, in the form of yellow-white ulcers, one of the causes of which is stress. Stress is a state of mental and emotional disturbance or chaos that is usually often experienced by student activists due to pressure in both the academic and non-academic fields. Methods: The type of research used is observational analytic with a cross-sectional approach. The research was conducted at the Poltekkes Kemenkes Bandung with a sample of 94 student activists who were taken using purposive sampling with simple random sampling technique. This study aims to determine the relationship between stress and the incidence of recurrent aphthous stomatitis in student activists. Results: Univariate data analysis is presented in the form of frequency distribution and bivariate analysis using chi-square. The level of stress in the moderate category was experienced by 59 people (62%) who were dominated by women (50%). Respondents who did not experience SAR were 50 people (53.6%). The results of the chi-square test analysis showed a p-value = 0.000 Conclusion: There is a relationship between stress and the incidence of recurrent aphthous stomatitis in activist students of the Poltekkes Kemenkes Bandung. This can occur because stress can affect the immune system and increase the risk of inflammation in the mouth to trigger the appearance of stomatitis in individuals.
Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Agus Setiawan Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan Aviyanti, Cut Bambang Karsono Bambang Karsono Bayu Muktiono Bisri Bisri, Bisri Budiyono Budiyono Chaerudin, Denden Ridwan Choirul, Anwar Daito, Apollo Damayanti, Rida DARMANSYAH . Denden Ridwan Chaerudin Devy Octaviana Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Edy Supriyadi Efendi, Herlina Erdian, Ahmad Edo Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitriandi, Primandita Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Hapzi Ali Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Heriyanto, Yonan Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Isa Insanuddin Istianingsih Sastrodiharjo, Istianingsih Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Laut, Deru Marah Lestari, Puspita Hanggit Linawati Linawati M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Mimin Kusmiyati, Mimin Mulyadi Mulyadi Nabilah Rafifah Khairunnisa Neneng Nurjanah Ni Nyoman Sawitri Ningrum, Endah Prawesti Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurul Fatikhah, Nurul Nuryati, Tutty Pangaribuan, Dessy Kristanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratiwi Nila Sari Primadi Candra Susanto Purnama Indah, Dwi Putri, Winda Gusnizar R Wisnu Prio Pamungkas Rachmat Pramukty Rafina Pebriani Sukardi Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Sabila, Roudhotus Salim , Fahruddin Sari, Gema Ika Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry Siti Fatimah SITI FATIMAH Sri Mulyanti Sugeng Suroso SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Suratno Suratno Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Wahyu Hidayat, Wastam Wahyu Putra, Christophorus Indra Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zaeni Dahlan Zahara Tussoleha Rony Zul Asman Zulkifli Zulkifli Zulkifli