Articles
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.
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.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND LEVERAGE ON COMPANY FINANCIAL PERFORMANCE
Mahdy, Keane Aldyth;
Yanti, Yanti
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.v3i1.398-408
This research is conducted to find empirical evidence on the disclosure of social responsibility activities (CSRD) and the use of leverage level (DER) set by the company on the financial performance (ROA) of the company concerned. This study will involve 45 companies as research samples. The use of 45 companies as research samples is obtained from a total population of 84 companies that have met the criteria in the study. The 45 sample companies are companies engaged in the energy sector and have been listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. In this study, SPSS 23 is software that is a tool for researchers to test the processing of each data used in the study. Multiple regression analysis is the analysis method used in this study. In this study, it was found that H1 was rejected and H2 was accepted. Based on these results, it can be concluded that the disclosure of corporate social responsibility (CSRD) has no influence on the financial performance (ROA) of the company concerned, while leverage (DER) has an influence on the financial performance of the company concerned. However, simultaneously the disclosure of corporate social responsibility (CSRD) and leverage (DER) has an influence on financial performance (ROA). The results will provide consideration to stakeholders in selecting energy sector companies to make investment decisions.
FACTORS INFLUENCING FIRM VALUE WITH FIRM SIZE AS MODERATING VARIABLE
Denny , Denny;
Yanti, Yanti
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.v3i1.455-467
This study aims to analyze the influence of capital structure and asset management on the firm value of property and real estate companies listed on the Indonesia Stock Exchange, with firm size as a moderating variable. The research utilizes purposive sampling, resulting in data from 35 companies during the 2020-2022. Data analysis was conducted using multiple regression analysis with the assistance of Eviews software version 13. The findings indicate that capital structure has a significant positive effect on firm value, while asset management has no significant effect on firm value. Furthermore, firm size weakens the relationship between capital structure on firm value while firm size does not influence the relationship between asset management on firm value.
PENCEGAHAN ANEMIA DALAM KEHAMILAN SEBAGAI DETEKSI DINI KEHAMILAN RESIKO TINGGI
Susilawati, Elly;
Aryani, Yeni;
Yanti, Yanti
PITIMAS: Journal of Community Engagement in Health Vol 4 No 1 (2025): PITIMAS: Journal of Community Engagement in Health
Publisher : Poltekkes Kemenkes Riau
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DOI: 10.36929/pitimas.v4i1.1108
Anemia dalam kehamilan ialah kondisi ibu dengan kadar hemoglobin dibawah 11 gr% pada trimester 1 dan 3 atau kadar< 10,5 gr% pada trimester 2.Anemia dalam kehamilan dapat mengakibatkan dampak yang membahayakan bagiibu dan janin (Rini Mayasari 2020). Anemia pada ibu hamil memiliki dampak kesehatan terhadap ibu dan anakdalam kandungan, antara lain meningkatkan risiko bayi dengan berat lahir rendah, keguguran, kelahiranprematur dan kematian pada ibu dan bayi baru lahir. Ibu hamil dengan kadar Hb <10 g/dl mempunyai risiko 2,25kali lebih tinggi untuk melahirkan bayi BBLR, sedangkan ibu hamil dengan anemia berat mempunyai resikomelahirkan bayi BBLR 4,2 kali lebih tinggi dibandingkan dengan ibu yang tidak anemia berat. Resiko kematianibu meningkat 3,5 kali pada ibu hamil yang menderita anemia (Yanti, Dewi, and Sari 2023). Tujuan dari kegiatanpengabdian ini adalah untuk meningkatkan pengetahuan ibu hamil tentang pentingnya mencegah terjadinyaanemia dalam kehamilan karena merupakan deteksi dini terjadinya resiko tinggi kehamilan. Kegiatan inidilaksanakan di Praktik Mandiri Bidan Rosita Kota Pekanbaru pada tanggal 9 Januari 2025. Pelaksanaankegiatan pengabdian ini diawali dengan melakukan edukasi mengenai Pencegahan anemia dalam kehamilan dandilanjutkan dengan diskusi dan tanya jawab.
Pembekalan Akuntansi Piutang Dagang Bagi Siswa SMA Kristen Yusuf
Yanti, Yanti;
Dhea, Dhea
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher
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DOI: 10.55047/prima.v4i3.1795
Pengabdian kepada Masyarakat (PKM) was held on Friday, May 9, 2025, at 10:00 a.m., onsite at SMA Kristen Yusuf, with the goal of improving students’ understanding of accounts receivable as a key topic in financial accounting. The training involved 21 senior high school science students and was conducted using three interactive methods: (1) module-based theoretical instruction, (2) group discussion with contextual practice questions, and (3) a quiz game session as feedback and reinforcement. The students actively participated in all sessions and showed a clear increase in comprehension, especially through collaborative discussion and gamified learning. This PKM activity effectively bridged accounting theory with practical application in a high school setting, demonstrating that interactive, context-driven financial literacy programs can significantly enhance student engagement and understanding.
PENGEMBANGAN KOMPETENSI MENGAPRESIASI PUISI DENGAN METODE SIMULASI PADA PELAJAR KELAS XI SMK HARAPAN KECAMATAN STABAT KABUPATEN LANGKAT
Yanti, Yanti;
Kartolo, Rahmat;
Arfanti, Yulianti;
Beru Ginting, Sri Ulina;
Nofasari, Erlinda
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 1 (2025): Vol 13 No 2 Mei 2025
Publisher : Institut Pendidikan Tapanuli Selatan
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DOI: 10.37081/ed.v13i1.6853
Penelitian ini bertujuan untuk mengetahui tindak lanjut penerapan metode simulasi dalam mengembangkan kreativitas dan kemampuan mengapresiasi puisi pada siswa kelas XI SMK Harapan Kecamatan Stabat, Kabupaten Langkat. Tujuan utama dari penelitian ini adalah memberikan gambaran konkret terhadap efektivitas metode simulasi dalam meningkatkan apresiasi siswa terhadap puisi. Metode yang digunakan adalah Penelitian Tindakan Kelas (PTK), dengan subjek penelitian seluruh siswa kelas XI yang berjumlah 30 orang. Penelitian dilakukan dalam dua siklus, dengan data dikumpulkan melalui instrumen pertanyaan untuk mengukur kemampuan apresiasi puisi. Hasil penelitian menunjukkan bahwa pada siklus I, rata-rata nilai siswa mencapai 72,73 dengan total skor 2.182 dan berada pada kategori cukup. Sedangkan pada siklus II, nilai meningkat menjadi rata-rata 79,62 dengan skor total 2.388, yang menunjukkan bahwa siswa telah mencapai kategori ketuntasan belajar yang baik. Berdasarkan hasil ini, hipotesis diterima dan dapat disimpulkan bahwa metode simulasi efektif dalam meningkatkan kemampuan mengapresiasi puisi. Penelitian ini memberikan kontribusi dalam mendorong guru untuk menerapkan metode pembelajaran yang aktif, kreatif, dan inovatif dalam pengembangan kompetensi siswa, khususnya dalam bidang apresiasi sastra.