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Effect of Profit Management and Earning per Share on Company Value with Company Size as a Moderation Variable Fajri, Ahmad Maulana; Yunita, Irma; Mulyana, Emul
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3922

Abstract

This study aims to determine the effect of earnings management and earning per share on firm value and to find out whether firm size is able to moderate the relationship between earnings management and earning per share on company value in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The methodology used in this research is quantitative with a causal associative approach with a sample of food and beverage companies listed on the Indonesian Stock Exchange using a sampling technique. Purposive sampling from 84 populations obtained a sample of 15 companies. The analysis used in this study uses test Moderated Regression Analysis (MRA). The results in this study are that earnings management does not have a significant effect on firm value due to earnings management practices by selecting accounting policies by management which are subjective, then the quality of earnings in the financial statements presented will be low and inaccurate and this can lead to high levels of public trust will decrease so that potentially many investors will withdraw their shares that have been invested. Earnings per share significant effect on firm value due to the higher value earning per share then it will affect the amount of net loss given by the company to shareholders. The size of the company is not able to moderate the relationship between earnings management on firm value because the size of the company is getting bigger, the management will minimize fraud in carrying out earnings management practices because outside supervision is increasing strictly towards internal parties, so that internal parties will increase transparency and truth in information. Company size is able to moderate the relationship between earning per share large companies are supported by good resources and it is easy to meet capital needs, including through foreign capital.
HUBUNGAN EFIKASI DIRI DAN KEMAMPUAN BERPIKIR MATEMATIS TERHADAP HASIL BELAJAR SISWA KELAS X MA MIFTAHUL ULUM SURABAYA Yunita, Irma; Adibah, Fanny; Antonius, Rudy
Journal of Education and Research Vol. 1 No. 2 (2022): DESEMBER 2022
Publisher : IKIP Widya Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/jedarr.v1i2.114

Abstract

Setiap individu memiliki kadar efikasi diri. Efikasi diri merupakan keyakinan atas diri sendiri. Dalam pembelajaran khususnya di sekolah, kadar efikasi diri siswa mempengaruhi kemampuan siswa dalam menyelesaikan tugasnya. Keterkaitan efikasi diri dengan hasil belajar sangat besar, siswa dengan efikasi diri yang tinggi maka akan mendapatkan hasil yang memuaskan begitu pula sebaliknya. Selain efikasi diri faktor lain yang mendorong siswa mendapatkan hasil belajar yang memuaskan adalah kemampuan berpikir matematis. Tahapan berpikir matematis sangat diperlukan untuk mengoptimalkan kapasitasnya sebagai pelajar. Berdasarkan uraian diatas maka dilakukan penelitian yang bertujuan untuk: (1) mengetahui apakah terdapat hubungan antara efikasi diri dan hasil belajar siswa (2) mengetahui apakah terdapat hubungan antara kemampuan berpikir matematis terhadap hasil belajar siswa 3) mengetahui apakah terdapat hubungan antara efikasi diri, kemampuan berpikir matematis terhadap hasil belajar siswa. Penelitian ini merupakan penelitian kuantitatif dengan model korelasi. Populasi dalam penelitian ini adalah siswa kelas X MA Miftahul Ulum Surabaya. Tekhnik pengumpulan data dalam penelitian ini menggunakan angket dan soal tes. Tekhnik pengolahan data dan analisis data dalam penelitian ini menggunakan statistika deskriptif, dan uji korelasi product moment. Hasil penelitian menunjukkan bahwa (1) tidak terdapat hubungan antara efikasi diri (X1) dengan hasil belajar (Y). (2) terdapat hubungan antara kemampuan berpikir matematis (X2) dengan Hasil Belajar (Y). (3) terdapat hubungan antara efikasi diri (X1) dan kemampuan berpikir matematis (X2) dengan hasil belajar (Y).
THE INVOLVEMENT OF THE FATHER'S ROLE IN DEVELOPING HONESTY CHARACTERISTICS IN YOUNG CHILDREN AT AN-NAJAH ISLAMIC KINDERGARTEN JATIMULYO, SOUTH LAMPUNG: Keterlibatan ayah dalam membentuk karakter jujur pada anak usia dini dan cara cara ayah untuk terlibat dalam pembentukan karakter jujur pada anak usia dini di TK Islam An Najah Jatimulyo, Lampung Selatan yunita, irma; Herpratiwi; Sulistianah
EDUCATE Vol 9 No 2 (2024)
Publisher : Program Studi Teknologi Pendidikan FKIP Universitas Ibn Khaldun, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/educate.v9i2.16715

Abstract

Father's involvement in shaping character in children is a must, including in forming honest character. This study aims to determine and describe fathers' involvement in forming honest characters in early childhood at An Najah Jatimulyo Islamic Kindergarten, South Lampung. This study used a type of descriptive qualitative research. The techniques used in data collection are observation, interviews, and documentation. The informants were selected based on the results of observations of student honesty scores in the categories of less, medium, and good. The fathers of some students in this category were used as informants in interviews. The involvement of fathers in forming honest character in children is significant. Fathers must be involved in introducing and providing direction and understanding to children about the value of honesty. The involvement of fathers who are active in character building in children will provide their stimulus so that children are more optimal in applying the values of honesty in daily activities. This study's results show that fathers' involvement in forming honest characters in children in An Najah Jatimulyo Islamic Kindergarten is quite good.
Rancang Bangun Prototype Sistem Informasi Peringatan Dini Dan Pencegahan Banjir Luapan Air Sungai Bendungan Pamarayan Berbasis Internet Of Things Hendra, Yul; Yunita, Irma; Fahri, Alvin
Jurnal Ilmiah Sains dan Teknologi Vol 7 No 2 (2023): Jurnal Ilmiah Sains dan Teknologi
Publisher : Teknik Informatika Fakultas Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/saintek.v7i2.2767

Abstract

This research will raise a system of how to plan an early warning system for floods in areas around rivers, or what is commonly called an Early Warning System (EWS) to prevent flooding around rivers. This early warning system is built with hardware that uses the ESP 32 microcontroller to control the level of water release from the dam and select the floodgates to be opened automatically. Ultrasonic sensors are used to detect water levels, IOT modules are used to provide quick information to officers. The object of this research was carried out at the Gerak Pamarayan Dam, a dam that controls the two largest rivers in Banten, namely Ciujung and Ciberang. Two rivers flow in two districts in the Banten area. The method used in this study is the Prototype method. And the expected result of this research is to create an early warning system for overflowing river water that measures the water level of the river automatically and automatically reports the water level that is at the threshold to the officers and what is equally important is that this system can also prevent flooding due to overflow by how to open the floodgates automatically when the river water level is beyond the normal height threshold.
SISTEM INFORMASI PENGAJUAN MUSTAHIK ZAKAT BERBASIS WEB DI BADAN AMIL ZAKAT KABUPATEN BANYUWANGI Samad, Abdus; Saleh, Taufik; Yunita, Irma; Fatah, Zaehol; Prasetyo, Jarot Dwi; Afandi, Muhammad Dzikry
Journal of Advanced Research in Informatics Vol 2 No 2 (2024): Journal of Advanced Research in Informatics
Publisher : Fakultas Teknik, Universitas Wiraraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jars.v2i2.3450

Abstract

Badan Amil Zakat Nasional (BAZNAS) Kabupaten Banyuwangi sendiri sering mendapat keluhan dari masyarakat setempat, hal itu dikarenakan masih belum efektifnya proses pengajuan mustahik zakat atau orang yang berhak menerima zakat. Proses pengajuan yang berlangsung sendiri memakai proposal berbasis kertas, dalam implementasinya proses ini sendiri memakan waktu paling cepat sekitar satu minggu. Hal tersebut tentunya menghambat proses pengajuan dari masyarakat terkait. Penelitian ini bertujuan untuk mengembangkan sistem informasi yang mencakup proses pengajuan, persetujuan, pendistribusian, dan pertanggung jawaban. Sistem ini dirancang dengan menggunakan metode waterfall, yang diharapkan adalah kemudahan dalam membangun tahapan demi tahapan yang tersusun secara baik. Hasil dari penelitian ini adalah proses pengajuan dapat berlangsung dengan efektif dan efisien, dan bisa memenuhi ekspektasi masyarakat kabupaten banyuwangi.
WEB-BASED BEAUTY SALON ORDERING INFORMATION SYSTEM AT DREAM SKIN AESTHETIC Halilatul Muallafa; Yunita, Irma; Fatah, Zaehol
Jurnal Teknik Informatika (Jutif) Vol. 5 No. 4 (2024): JUTIF Volume 5, Number 4, August 2024 - SENIKO
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2024.5.4.2180

Abstract

Dream Skin Aesthetic is a business that operates in the field of beauty services, especially facial treatments such as laser, basic facial, facial detox, spot peeling, acne peeling, etc. These service activities are carried out offline, which often causes long queues and inconvenience for customers such as services and maintenance services in general. In offline services, a weakness has been found which has been a problem for the owner all this time, namely the customer queques piling up when they want to carry out maintenance because they wait too long because these customers come directly to the place and don’t do it. Order in advance via telephone or WhatsApp. To overcome this problem, an online ordering and service management system was developed using the waterfall software development method. This system is designed to make it easier for users to access information, place orders and transact online. Apart from that, this system also helps the Dream Skin Aesthetic salon in managing customer data and order data more effectively and efficiently. This research resulted in a good system, as evidenced by reduced queues, increased customer satisfaction based on surveys, and increased salon operational efficiency as seen from more organized management data.
INFORMATION SYSTEM DESIGN USING CUTOMER RELATIONSHIP MANAGEMENT (CRM) METHOD AT PAGLAK PETUNG CAFE AND ART IN BANYUWANGI DISTRICT Nur Indahsari, Luluk; Yunita, Irma; Fatah, Zaehol
Jurnal Teknik Informatika (Jutif) Vol. 5 No. 4 (2024): JUTIF Volume 5, Number 4, August 2024 - SENIKO
Publisher : Informatika, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jutif.2024.5.4.2263

Abstract

The development of information and communication technology (ICT) has transformed the business world. The success of a cafe is now measured not only by its profits but also by its ability to build long-term customer relationships. Customer Relationship Management (CRM) is a strategy for building and maintaining good relationships with customers. Paglak Petung Cafe and Art in Banyuwangi faces customer management challenges as the number of customers increases. This research aims to design and build a CRM-based information system for the cafe to enhance the efficiency of managing customer data, orders, and promotions. The findings show that the developed system can improve the customer experience and provide a competitive advantage for the cafe. The system also facilitates management in making more accurate data-driven decisions
Optimizing visitor satisfaction at the Pandeglang tourist destination with elements of location and entry rate: Quality of service as moderation syiarudin, Asep; Yunita, Irma; Komalasari, Siti
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.624

Abstract

Location and entry fees are important elements in attracting tourist interest, but unfortunately these two elements have not been studied optimally in Pandeglang Regency. The aim of this research is to determine the extent to which location and entry fees influence visitor satisfaction through service quality as moderation at tourist destinations in Pandeglang. This research uses an associative approach with a non-probability sampling method using Random Sampling. The total tourist population in 2023 will be 3,475,089 visitors with 14 tourist destinations so that a sample size of 140 is taken to represent 10 respondents for each tourist destination. Test the data analysis using SEM-PLS 4.0. The research results show that location has no effect on visitor satisfaction, while entrance fees have an effect on visitor satisfaction. Service quality cannot moderate location and entrance fees on visitor satisfaction. The implementation of the geographical location of an area that has not been organized has an impact on the interest of tourist visitors because competition is also another important element that must be considered in a region so that planning, controlling and mapping must continue to be managed by both the government and the community.
The Influence of Live Shopping and Word of Mouth Promotions on Purchasing Decisions which are Moderate by Price on Tiktok Shop Users (Case Study of The Originote Skincare Products in Pandeglang Regency) Relin, Relin; Yunita, Irma; Permatasari, Novelia Kiki
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5101

Abstract

This study aims to analyze the effect of Live Shopping on purchasing decisions with price as a moderating variable, on skincare products the Originote in pandeglang district on purchasing tiktok Shop. Using quantitative methods with an associative approach, this study involved 140 respondents who were taken evenly from 35 sub-districts in Pandeglang Regency, with 4 samples from each sub-district. Data was collected through questionnaires and analyzed using the Partial Least Squares (PLS) method. The results showed that Live Shopping has a positive and significant effect on purchasing decisions, while Word of Mouth promotion has a positive but insignificant effect on purchasing decisions. In addition, price is proven to moderate negatively / weaken and positively / strengthen between Live Shopping and word of mouth promotion on purchasing decisions. these findings provide important information for digital marketing strategies, especially in the context of e-commerce and the use of social media platforms to increase sales.
Pelatihan Pengolahan Limbah Biji Durian Menjadi Produk Makanan Yang Memiliki Nilai Jual Di Desa Pala Gajah Kec. Bukit Kemuning, Kab. Lampung Utara Gunawan, Aan; Rahmawati, Lisa; Yunita, Irma; Saputri, Indah Dwi; Verina, Kiki
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5723

Abstract

Setiap musim, produksi durian yang melimpah menghasilkan limbah organik dalam jumlah besar, salah satunya biji durian yang sering kali dibuang tanpa dimanfaatkan lebih lanjut. Padahal, jika diolah dengan baik biji durian bisa di jadikan olahan makanan bahkan biji durian juga memiliki kandungan gizi yang cukup tinggi dan bermanfaat bagi kesehatan tubuh. Kegiatan PKM ini bertujuan untuk memberikan pelatihan kepada masyarakat Desa Pala Gajah, Kecamatan Bukit Kemuning, Kabupaten Lampung Utara, Provinsi Lampung, agar mereka dapat memanfaatkan limbah biji durian untuk diolah menjadi produk bernilai jual, yaitu donat biji durian. Sasaran dari kegiatan ini adalah masyarakat Desa Pala Gajah, yang dilaksanakan melalui tiga  tahapan :  penyuluhan, pelatihan,  dan  evaluasi Hasil  pelatihan menunjukkan bahwa peserta mengalami peningkatan pengetahuan dan keterampilan dalam mengolah biji durian menjadi donat. Donat yang dihasilkan mendapat respon positif dari peserta, dengan tekstur yang lembut dan rasa yang enak. Selain mengurangi limbah biji durian, kegiatan ini juga membuka peluang usaha baru, terutama bagi remaja dan ibu rumah tangga di desa tersebut. Secara keseluruhan kegiatan ini memberikan dampak positif dengan meningkatkan pengetahuan dan keterampilan masyarakat Desa Pala Gajah dalam mengolah biji durian menjadi produk makanan yang bernilai ekonomis..
Co-Authors Abdul Rahman ABDUS SAMAD Ade Chandra Adibah, Fanny Adriani, Dian Ayu Afandi, Muhammad Dzikry Afifah, Fatma Nur Afini, Dewi Ahmad Homaidi Akbar, Mohammad Ghiyats Sayyid Alawiyah, Siti Alida, Ravi Anhari Achadi Antonius, Rudy Apriliyani, Femi Azwar Anas Batu Bara, Zulfa Khairina Dailami, D. Darul Ilmi Devi, Ulma Dicky Apdilah Dwi Yuniar Ramadhani Edi Mulyadi Efendi, Ahmad Fadil Dwi Elmira, Via Fahri, Alvin Fahrul Rizal, Fahrul Fajri, Ahmad Maulana Fajriyanto Fajriyanto Fatah, Zaehol Fikrianda, Rifki Fikriyani, Devi Nurul Gunawan, Aan Halilatul Muallafa Harsiti Harsiti, Harsiti Hasani, Nurul herpratiwi Homaida, Nur Ikmal, Muhammad Jannah, Nadyya Zahratul Junaidi Junaidi KIKI FIBRIANTO Komalasari, Siti Kusumo, Rangga Lidimilah, Lukman Fakih Lidinillah, Lukman Faqih Lilis Suryani Lisa Rahmawati Lutfi, Zainul Mahundingan, Rosari Oktaviana Maman Saputra, Maman Marsita, Yuni Muhamad Sofian Hadi Muhammad Fahri, Muhammad Mulyana, Emul Mutia Mutia, Mutia Mutia, M. Nabila, Intan Okta Nida Jarmita Nooraeni, Endah Novelia Kiki Permatasari Nur Indah Febriani Nur Indahsari, Luluk Nurhasanah, Yeni Nurhuda, Ridha Nurlela Nurlela Nurmi Pande Made Kutanegara Prasetyo, Jarot Dwi Purbawati Naprilia, Tania Putri Rahmi Qori'ah, Arafah Amaliyah Rahayu Wulaning Rahmat Mulyana Dali Ramadhani, Indah Relin, Relin Rini, Nurlita Arinda Risvy, Berliani Ananda Rusdi, Farhannuddin Safitri, Lulu Saleh, Taufik Saputri, Indah Dwi Sari, Nurlinda Sari, Suci Prihatini Noer mala Selfiani Selfiani, Selfiani Sinta, Sinta Masruroh Siregar, Jamaluddin Sobri, Miftahus Subiyantoro, Hari Sudarma Dita Wijayanti Suhairi Suhairi Suhendi, Dadi Sulistianah Sundarta, Muhamad Imam Syafrizal, Muhammad Syiarudin, Asep Taufik Hidayat Triwoelandari, Retno Triyadi, Riyan Usman Verina, Kiki widad, ruqoyyatulwidad Widiya, Ulva yul Hendra Zubairi, Ach. Zulfah, Maria