Articles
Intensi Mahasiswa Akuntansi Dalam Pemilihan Jalur Karir: Studi Pada Mahasiswa PPA & PPBP PT Bank Central Asia, Tbk
Arpandie IE, Wendy;
Yanti, Yanti
GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
The purpose of this study is to determine the factors that influence the career paths of accounting students. The population used in this study were accounting students from the Accounting Education Program or the Business and Banking Education Program organized by PT Bank Central Asia, Tbk. The samples taken were 100 people. Selection of the sample using the probability sampling method with simple random sampling technique. The data analysis technique uses Structural Equation Modeling (SEM) which is supported by the SmartPLS 3.0 program. Based on the results of research conducted, the influence of third parties and career exposure has no effect on the career path of accounting students. Meanwhile, intrinsic motivation and extrinsic motivation have an influence on the career paths of accounting students
Peran Prudence dan Komisaris Independen Sebagai Moderasi Pengaruh Intellectual Capital dan Board Diversity Terhadap Green Intellectual Capital
Hakki, Tandry;
Yanti, Yanti;
Vivi, Vivi
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research
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DOI: 10.38035/rrj.v6i6.1095
The need to improve the quality of presentation in annual reports is not only in the form of financial information but also non-financial information. This information is expected to increase stakeholder trust and reduce the level of risk and uncertainty faced by investors. The types of information provided by companies in annual reports can be classified into two, namely mandatory information and voluntary information. One of the voluntary information is information about green intellectual capital. This study aims to test the effect of Intellectual Capital, Board of Diversity on Green Intellectual Capital moderated by Prudence and Independent Commissioners. This study took the research population in energy sector companies. The type of data used in this study is primary data in the form of company financial reports that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Intellectual Capital has a significant effect on Green Intellectual Capital, Board Diversity does not affect Green Intellectual Capital, Independent Commissioners strengthen the influence of Intellectual Capital on Green Intellectual Capital, Prudence strengthens the influence of Intellectual Capital on Green Intellectual Capital. Board Diversity does not strengthen the influence of Intellectual Capital on Green Intellectual Capital, Board Diversity does not strengthen the influence of Intellectual Capital on Green Intellectual Capital.
SOSIALISASI PENGENALAN INVESTASI PASAR UANG & MODAL DIKALANGAN GENERASI Z (KHUSUS MAHASISWA DAN UMUM) DI PEKANBARU
Christ Windreis;
Wira Jaya Hartono;
Yanti Yanti
Jurnal Abdimas Indonesia Vol. 1 No. 2 (2021): Agustus 2021
Publisher : Perkumpulan Dosen Muslim Indonesia
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DOI: 10.53769/jai.v1i2.68
Dengan Perkembangan teknologi yang begitu cepat sangat memperngaruhi masyarakat diseluruh dunia menjadi sensitif pada semua informasi termasuk pasar saham dan uang. Di Indonesia, jumlah ketertarikan pada dunia saham dan pasar uang sangat meningkat dengan signifikan untuk menjadi investor, tanpa mereka ketahui dengan benar. Dengan kecepatan informasi dimedia sosial, masyarakat langsung bergabung tanpa mempelajari atau diedukasi tentang resiko yang dihadapi. Ketika pasar tidak begitu baik. Ada beberapa hasil yang tidak bisa terima dan mereka tidak mengetahui cara mengatur atau menghadapi resiko tersebut. Sehingga hasilnya, banyak uang diinvestasikan menjadi berkurang bahkan hilang. Dengan adanya kejadian seperti ini, sosialisasi ini berfokus pada generasi Z yang ada di kota Pekanbaru. Kegiatan ini memaparkan bagaimana pengenalan pada pasar saham dan uang dan bagaimana cara mengatur resiko. Metode dalam sosialisasi ini menggunakan daring atau zoom meeting yang dikuti oleh 27 peserta. Dari hasil kusioner masih terdapat 74% belum mengetahui atau bergabung dalam investasi saham atau forex. Dari analisis t-test terdapat perbedaan hasil pemahaman antara pre test dan postest. Dan juga minat berinvestasi dipasar saham masih tinggi secara keinginan sendiri, dikuti oleh adanya iklan dan influencer saham yang memperngaruhi orang-orang untuk menjadi investor, lalu ajakan atau ikut-ikutan teman. Sehingga seluruh peserta juga menginginkan pelatihan atau workshop secara mendalam mengenai pasar uang dan saham
Pengaruh Kinerja Lingkungan, Biaya Lingkungan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia )
Aulia, Rezika Syabna;
Yanti, Yanti;
Nasihin, Ihsan
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar
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DOI: 10.37531/sejaman.v6i2.5330
Penelitian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan, biaya lingkungan dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif yang bersumber dari annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan juga laporan proper yang diterbitkan oleh Kementrian Lingkungan Hidup (KLH). Teknik pengambilan sampel menggunakan teknik pengambilan sampel menggunakan teknik purposive sampling. Data yang diperoleh dianalaisis dengan pengujian inner model, outer model dan pengujian hipotesa dengan bantuan aplikasi SmartPLS versi 3.0. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh terhadap kinerja keuangan perusahaan sedangkan biaya lingkungan dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. Saran untuk peneliti selanjutnya diharapkan meneliti lebih lanjut tentang variabel ukuran perusahaan terhadap kinerja keuangan perusahaan. Karena, masih belum terlalu banyak yang meneliti tentang variable tersebut. Dan juga diharapkan untuk lebih mempertimbangkan sampel perusahaan, sehingga peneliti yang dilakukan luas serta dapat melihat perbandingannya pada sektor lain.
DETERMINAN NILAI PERUSAHAAN SEKTOR BAHAN BAKU SEBELUM DAN DI MASA PANDEMI COVID-19
Edmanata, Patricia Vida;
Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33690
This research was conducted to see how the influence of capital structure, profitability, firm size, and liquidity on company value in raw material sector companies listed on the Indonesia Stock Exchange during 2018-2021 before and during the Covid-19 pandemic. Samples were taken by purposive sampling method and obtained a total of 25 companies as samples. All data is processed using Microsoft Excel 2019 and SPSS (Statistical Product and Service Solution). The results for the period before the Covid-19 pandemic showed that capital structure, profitability, liquidity did not affect company value, while firm size did affect company value. The results for the period during the Covid-19 pandemic showed that capital structure, profitability, and firm size had an effect on company value, while liquidity had no effect on company value. In a different test, the results showed there was no difference in company value before and during the Covid-19 pandemic. The implication of this research is that it is important for companies to pay attention to factors such as firm size which can increase company value and have a good impact on investor valuation.
DETERMINAN NILAI PERUSAHAAN SEKTOR BAHAN BAKU SEBELUM DAN DI MASA PANDEMI COVID-19
Edmanata, Patricia Vida;
Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33755
This research was conducted to see how the influence of capital structure, profitability, firm size, and liquidity on company value in raw material sector companies listed on the Indonesia Stock Exchange during 2018-2021 before and during the Covid-19 pandemic. Samples were taken by purposive sampling method and obtained a total of 25 companies as samples. All data is processed using Microsoft Excel 2019 and SPSS (Statistical Product and Service Solution). The results for the period before the Covid-19 pandemic showed that capital structure, profitability, liquidity did not affect company value, while firm size did affect company value. The results for the period during the Covid-19 pandemic showed that capital structure, profitability, and firm size had an effect on company value, while liquidity had no effect on company value. In a different test, the results showed there was no difference in company value before and during the Covid-19 pandemic. The implication of this research is that it is important for companies to pay attention to factors such as firm size which can increase company value and have a good impact on investor valuation.
PENERAPAN KONSEP TA'DIB NAQUIB AL-ATTAS DALAM PENDIDIKAN KELUARGA DI ERA SOCIETY 5.0
Yanti, Yanti;
Aida Hayani
Jurnal Tarbiyah Almuslim Vol 1 No 2 (2023): Jurnal Tarbiyah Almuslim
Publisher : Fakultas Tarbiyah IAI Almuslim Aceh
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DOI: 10.71025/9smjam47
In facing the dynamics of social change in the era of Society 5.0, family education plays a crucial role in shaping the character and moral values of the next generation. In Islam, the concept of ta'dib (education) holds a central role in shaping a good and virtuous personality. In the present modern era, technological advancements and social changes have introduced new challenges in raising children with proper etiquette. The cultivation of etiquette should be initiated as early as possible because the development of etiquette in children is more conducive during their formative years than when they have matured into adulthood. Naquib Al-Attas is a prominent Muslim scholar who has developed the concept of ta'dib (education or nurturing) as a fundamental pillar in Islamic understanding regarding the formation of good ethics and morals in a Muslim individual. The methodology employed in this research involves a literature review and analysis of scholarly references related to the concept of ta'dib according to Naquib Al-Attas and its application within the family. The objective of this research is to explore and elaborate on the concept of ta'dib and its implementation in the family from the perspective of Naquib Al-Attas.
DEVELOPMENT OF NGAWUWUH TRADITION TO INCREASE EMPATHY IN IBNU KATSIR 2
Yanti, Yanti;
Rahmawati, Weni Kurnia;
Nafisah, Hilya
Jurnal Bikotetik (Bimbingan dan Konseling: Teori dan Praktik) Vol. 9 No. 1 (2025): Volume 09 Number 1, May 2025
Publisher : Jurusan Bimbingan dan Konseling
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DOI: 10.26740/bikotetik.v9n1.p130-142
This study aims to examine and develop the tradition of Ngawuwuh as an effective method for enhancing empathy among the students (mahasantri) at Pondok Pesantren Ibnu Katsir. Ngawuwuh, which is a tradition of sharing and giving without expecting anything in return, holds noble values that are relevant to character building and empathy. However, this tradition has started to erode due to the influence of modern lifestyles, which tend to be individualistic, as well as the lack of meaningful social interactions among the younger generation, including the mahasantri. The decline in empathy among mahasantri is the main issue addressed in this research. In the pesantren environment, which should ideally be one that educates and fosters good character, challenges have emerged in maintaining and developing empathy amidst external influences such as technology and individualism. This highlights the need for a more focused character education method, such as through the development of the Ngawuwuh tradition. The general aim of this research is to develop the Ngawuwuh tradition as an educational strategy to enhance empathy among the mahasantri at Pondok Pesantren Ibnu Katsir. This study is expected to produce innovative and relevant character education methods, as well as restore the role of local traditions as an important tool in shaping personality and positive social values among the younger generation. Keywords: empathy, ngawuwuh, module.
Pemanfaatan Youtube sebagai Media Alternatif Pujian Rohani untuk Meningkatkan Komitmen Beribadah Jemaat GKSI Pondok Natai
Yanti, Yanti
Jurnal PKM Setiadharma Vol. 6 No. 1 (2025): Jurnal PkM Setiadharma
Publisher : Sekolah Tinggi Teologi Injili Arastamar (SETIA) Jakarta
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DOI: 10.47457/jps.v6i1.565
Community service at GKSI Pondok Natai aims to overcome low congregational participation in worship through an innovative approach based on digital technology. The main problem is the declining interest of the congregation in worship due to monotonous praise music and the challenges of work in the plantation sector that make it difficult to attend on Sundays. The research method used a qualitative approach through participatory observation and literature study, with stages including pastoral visits, YouTube utilization education, congregation group formation, and member involvement in the service. Program implementation was carried out for four months with a focus on transforming spiritual experiences using digital technology. Results showed a significant increase in congregational attendance of up to 90%, a change in spiritual mindset, and increased enthusiasm for service. In conclusion, the innovative YouTube-based approach successfully transformed congregational participation from passive to active, proving the effectiveness of digital strategies in fostering contemporary spiritual life.
CAPITAL STRUCTURE AND PROFITABILITY INFLUENCING FIRM VALUE MODERATED BY FIRM SIZE
Fernanda, Vira;
Yanti, Yanti;
Sastrsasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara
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DOI: 10.24912/ijaeb.v3i1.236-247
This study aims to analyze the influence of capital structure and profitability on firm value moderated by firm size. The sample was selected using purposive sampling resulting in 38 companies out of 58 listed on the Indonesia Stock Exchange (IDX) with three years of observation (2020-2022) as the objects of this research. Moreover, the hypothesis testing method in this study uses a panel data regression model using Eviews program version 12 to analyze the model. The results of this research show that capital structure influences firm value positively. However, profitability does not affect the firm value. Meanwhile, the moderated research shows that firm size is unable to moderate both the influence of capital structure and profitability on firm value.