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All Journal International Journal of Public Health Science (IJPHS) International Journal of Evaluation and Research in Education (IJERE) Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Tekno - Pedagogi : Jurnal Teknologi Pendidikan Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Prosiding Seminar Biologi Jurnal Pendidikan Sains El-Hayah : Jurnal Biologi Journal of Education and Learning (EduLearn) Prosiding Pendidikan Sains Bioedukasi: Jurnal Pendidikan Biologi Prosiding Ilmu Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Pendidikan Biologi Indonesia Journal of Accounting and Investment Proceeding of International Conference on Teacher Training and Education Riset Akuntansi dan Keuangan Indonesia Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Pendidikan Biologi JURNAL HAMA DAN PENYAKIT TUMBUHAN TROPIKA JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH JOIV : International Journal on Informatics Visualization Kelola: Jurnal Manajemen Pendidikan Jurnal Penelitian Pendidikan IPA (JPPIPA) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) AGRIPEAT Bioedukasi: Jurnal Pendidikan Biologi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Bioedusiana: Jurnal Pendidikan Biologi Jurnal Equity Journal of Innovation in Business and Economics JCRS (Journal of Community Research and Service) Jurnal Sekretari Universitas Pamulang Jurnal Penelitian dan Pengkajian Ilmu Pendidikan: e-Saintika Kumawula: Jurnal Pengabdian Kepada Masyarakat Lensa : Jurnal Kependidikan Fisika Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pemerintahan dan Politik Andragogi: Jurnal Pendidikan Islam dan Manajemen Pendidikan Islam PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal ABDINUS : Jurnal Pengabdian Nusantara Agrienvi : Jurnal Ilmu Pertanian Studi Kasus Inovasi Ekonomi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL PUBLISITAS Jurnal Penelitian Pendidikan Matematika dan Sains Jurnal Ilmiah Ilmu Administrasi Journal of Contemporary Governance and Public Policy Jurnal Ilmu Administrasi dan Studi Kebijakan (JIASK) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Pengabdian UNDIKMA Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Jurnal Kesehatan Tambusai Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Bioscientist : Jurnal Ilmiah Biologi Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat MAHESA : Malahayati Health Student Journal Profesi | Jurnal Ilmu Pendidikan dan Keguruan JIPB (Jurnal Inovasi Pembelajaran Biologi) Abditeknika - Jurnal Pengabdian Kepada Masyarakat Proceeding Biology Education Conference BIOEDUPAT: Pattimura Journal of Biology and Learning Pengabdian Kampus: Jurnal Informasi Kegiatan Pengabdian Pada Masyarakat Indonesian Journal of Public Policy Review AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Clavia: Journal of Law Pekodimas : Jurnal Pengabdian Kepada Masyarakat PENGABDIAN SOSIAL Prisma Sains: Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Buletin Kedokteran dan Kesehatan Prima Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Dikdimas : Jurnal Pengabdian Kepada Masyarakat Musyarakah: Journal of Sharia Economics (MJSE) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Jurnal Pengabdian Masyarakat Bangsa Enrichment: Journal of Multidisciplinary Research and Development International Journal of Essential Competencies in Education Riwayat: Educational Journal of History and Humanities Argopuro: Jurnal Multidisiplin Ilmu Bahasa Jurnal Pengabdian Kepada Masyarakat Bangun Cipta, Rasa, & Karsa (Jurnal PKM BATASA) Abdinesia: Jurnal Pengabdian Kepada Masyarakat EDUCARE: Journal of Primary Education Government & Resilience Jurnal Ekonomi dan Bisnis Jurnal Medika: Medika Biosaintifika: Journal of Biology & Biology Education Suluah Pasaman Jurnal Pengabdian Kepada Masyarakat Prosiding Pengabdian Ekonomi dan Keuangan Syariah Waralaba : Journal Of Economics and Business Edubiotik : Jurnal Pendidikan, Biologi dan Terapan Equity Asian Journal of Science Education Sriwijaya Foodtech Journal Argopuro : Jurnal Multidisiplin Ilmu Bahasa Nubuwwah : Journal of Communication and Islamic Broadcasting
Siti Zubaidah
Universitas Kristen Satya Wacana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGELOLAAN ARSIP DENGAN APLIKASI DATA DEBITUR PINJAMAN PADA PT BANK MANDIRI (Persero) Tbk. CABANG KCP GRAHA BINTARO Zubaidah, Siti; Sanjaya, Syamsul Agus
Jurnal Sekretari Universitas Pamulang Vol. 7 No. 1 (2020): JURNAL SEKRETARI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v7i1.4556

Abstract

ABSTRAK-File adalah kumpulan dokumen yang disimpan secara sistematis karena digunakan sehingga dapat dengan cepat ditemukan kembali apabila dibutuhkan. File mempunyai  peranan  penting di kantor. Jika catatan yang mereka miliki tidak dikelola dengan baik, maka sulit untuk menemukan informasi yang tersimpan, yang dapat menghambat kegiatan selanjutnya dalam proses kerja. Oleh karena itu, catatan harus dikelola dengan sistem manajemen file yang baik dan benar.Tujuan dari penelitian ini adalah untuk mengetahui Standar Operational Prosedur (SOP) dalam pengelolaan arsip , untuk mengetahui tempat dalam penyimpanan arsip pada, dan  untuk mengetahui aplikasi yang digunakan dalam pengelolaan arsip pada PT. Bank Mandiri (persero) Cabang Kcp Graha Bintaro.Teknik pengumpulan  data yang digunakan adalah data observasi dan melakukan observasi serta metode kerja langsung di kantor PT Bank Mandiri (Persero), KCP Graha Bintaro. Kesimpulan yang dapat ditarik dari pengamatan ini adalah bahwa masih banyak karyawan yang tidak mengerti bagaimana cara mengelola arsip dengan menggunakan aplikasi dan sesuai dengan standar Operasional prosedur (SOP) yang terdapat di Bank Mandiri (persero) Cabang KCP Graha Bintaro.Kata-kata Kunci: Pengelolaan Arsip, Aplikasi Data  ABSTRACT-The archive is a collection of scripts that are stored systematically because they have uses so that whenever needed they can be quickly recovered. Archives have an important role in an office, if the records that are owned are not well managed, it can be difficult to find information that has been stored and ultimately can hamper the next stage of the work process. Therefore, records should be managed using a good and correct archive management system. The purpose of this study is to determine the Standard Operational Procedure (SOP) in managing archives, to find out the place in the archive storage, and to find out the applications used in managing records at PT. Bank Mandiri (Persero) Kcp Graha Bintaro Branch. Data collection techniques used are by observation, and make observations and work practices directly at the office of PT Bank Mandiri (Persero) Branch KCP Graha Bintaro. The conclusion that can be drawn from this observation is that there are still many employees who do not understand how to manage records using the application and in accordance with standard operating procedures (SOP) found at Bank Mandiri (Persero) KCP Graha Bintaro Branch Keywords: Archive Management, Data Applications
Pengembangan Edugame pada Materi Sistem Saraf untuk Siswa SMA Firdaus, Zahra; Zubaidah, Siti; Munzil, Munzil
Bioscientist : Jurnal Ilmiah Biologi Vol. 12 No. 1 (2024): June
Publisher : Department of Biology Education, FSTT, Mandalika University of Education, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/bioscientist.v12i1.11924

Abstract

The complex material of the nervous system often makes high school students feel challenged due to limited teaching time and monotonous learning media. Designing an interactive and enjoyable edugame can simplify students' understanding of abstract concepts and increase their motivation to learn. This study aims to develop an educational game on the nervous system that is valid and practical as a recommended learning medium for high school students. The development uses the Multimedia-Based Instructional Design model by Lee & Owens, which consists of analysis, design, development and implementation, and evaluation. The sample in this study consists of 32 high school students majoring in Science. The data analysis of the validation results is done using a percentage formula, while the questionnaire reliability is analyzed using Cronbach's alpha. The results of media validation showed a score of 95%, material validation reached 100%, validation by practitioners obtained 95%, and the practicality test of the media achieved 96.7%. This educational game on the nervous system can be recommended as one of the learning media for the nervous system material.
Strengthening Collaborative Governance in the Department of Transportation: Implementation and Enforcement Levies Hermansyah, Hermansyah; Zubaidah, Siti; Jumroh, Jumroh; Ahmadi, Zahra
Journal of Contemporary Governance and Public Policy Vol. 5 No. 2 (2024): (October 2024)
Publisher : Pusat Penelitian Ilmu Sosial dan Humaniora Kontemporer, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46507/jcgpp.v5i2.640

Abstract

This article explores the strengthening of collaborative governance within Indonesia's Department of Transportation, focusing on the implementation and enforcement of levies. It highlights the integration of diverse stakeholders, including government bodies, private sector entities, and civil society, to create a more effective levy management system. However, a lack of collaboration between the Palembang city government and the local community has hindered the effectiveness of levies. Key strategies for improvement include promoting transparency, shared decision-making, and the use of innovative technologies. The study underscores the importance of trust and accountability among stakeholders to enhance compliance and enforcement. In Palembang, the capital of South Sumatra Province, transportation and traffic management challenges necessitate the effective implementation of levies. Employing a qualitative approach through in-depth interviews, observations, and documentation, the research reveals that collaborative efforts between local governments, the private sector, and the community are essential, despite challenges such as limited resources and community resistance. The findings suggest that while collaborative governance can improve the effectiveness of levy enforcement, it requires commitment and active participation from all parties. Recommendations include enhancing human resource capacity, strengthening regulatory frameworks, and raising public awareness of the importance of levies for regional revenue. This study also aligns with the Sustainable Development Goals (SDGs), particularly in improving infrastructure, fostering sustainable cities (SDG 11), and promoting effective partnerships (SDG 17).
Analysis of Accounting Information System on Cash Receiving Function (Case Study on CV. Abers Jaya Mandiri Tanjung Selor) Saputri, *Novitasari Agus; Ramdhani, Andi; Zubaidah, Siti
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.28867

Abstract

This study aims to explain the accounting information system on the cash receipts function carried out by CV. Abers Jaya Mandiri Tanjung Selor, this research is a qualitative descriptive research which is a study to investigate, analyze, explain, and describe the quality of social influence in order to determine the application of accounting information systems to the cash receipts function of CV. Abers Jaya Mandiri Tanjung Selor. In this study, the research results obtained by researchers in the input section are seen from some of the documents used, there is no authority from the company, other than that the form belongs to CV. Abers Jaya Mandiri Tanjung Selor not all have detailed serial numbers. In the process section, the company does not carry out inventory recording and bank reconciliation, besides that the procedure for receiving cash from credit sales is not adequate with the procedure for granting credit and in the financial statements as the company's output still has shortcomings, namely the financial statements do not have information and explanations, so for the layman difficult to understand from the reports issued by the company. This study aims to explain the accounting information system on the cash receipts function carried out by CV. Abers Jaya Mandiri Tanjung Selor, this research is a qualitative descriptive research which is a study to investigate, analyze, explain, and describe the quality of social influence in order to determine the application of accounting information systems to the cash receipts function of CV. Abers Jaya Mandiri Tanjung Selor. In this study, the research results obtained by researchers in the input section are seen from some of the documents used there is no authority from the company. In the process section the company does not carry out inventory recording and bank reconciliation and in the financial statements as output the company still has shortcomings, namely financial statements has no description and explanation.
Komparasi Ketimpangan Distribusi Pendapatan Dalam Perspektif Ekonomi Konvensional Dan Ekonomi Islam Chalid, Fitria Idham; Zubaidah, Siti
Musyarakah: Journal of Sharia Economic (MJSE) Vol 5, No 1 (2025): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/mjse.v5i1.11829

Abstract

Income distribution plays an important role in the economy in both conventional and Islamic economics. In conventional economics, income distribution often focuses on market efficiency, but this can lead to inequality and social disparities. In contrast, Islamic economics emphasizes the principles of justice, respect for the Shari'a, and equitable distribution of wealth, using instruments such as zakat, infaq, and waqf to reduce inequality and achieve social welfare. This study uses a literature review method, this study identifies the challenges faced in implementing both income distribution systems. The main challenges in conventional economics include economic inequality caused by unequal access to education and resources, while in Islamic economics, the challenges lie in the implementation of distribution mechanisms that are not yet optimal. This study concludes that although both face challenges, the Shari'a-based distribution system is more inclusive and oriented towards social welfare, making it a fairer alternative in the long run.
Hubungan Implementasi Patient-Centered Care (PCC) dengan Kepuasaan Pasien Rawat Inap di RSU Martha Friska Brayan Medan Zubaidah, Siti; Zulfendri, Zulfendri; Theo, Deli
MAHESA : Malahayati Health Student Journal Vol 4, No 11 (2024): Volume 4 Nomor 11 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i11.15927

Abstract

ABSTRACT The preliminary survey revealed that 60% of patients still feel that they are not fully involved in the care process, possibly due to factors such as lack of information provided to the patients, limited time available for healthcare providers, and insufficient therapeutic communication. Moreover, 70% of patients feel that their care is not smoothly coordinated, possibly due to lack of coordination among healthcare providers, inadequate documentation (medical records), and insufficient patient information.  The research utilized a quantitative research design, based on the positivist philosophy, to examine a specific population at Martha Friska Hospital in Medan. The population size was unknown, and the sample size was determined using the Lemeshow formula, resulting in 96 individuals. Data collection involved distributing questionnaires to inpatients to assess the impact of patient-centered care on satisfaction levels. Bivariate analysis, specifically the Chi Square test. The study conducted at RSU Martha Friska Brayan Medan in 2024 assessed the implementation of patient-centered care and its impact on inpatient satisfaction. The analysis revealed significant relationships between various aspects of patient-centered care and patient satisfaction. These findings highlight the importance of specific elements of patient-centered care in enhancing overall patient satisfaction. The research findings show that the aspects of patient-centered care (PCC) related to inpatient satisfaction at RSU Martha Friska Brayan Medan are respecting patient choices and judgment, emotional support, physical comfort, and information and education. However, factors such as continuity and transition, service coordination, and involvement of family and friends are not associated with patient satisfaction. Recommendations for RSU Martha Friska Brayan Medan to improve inpatient services include respecting patients' choices, providing physical comfort, emotional support, and health education to patients. Keywords: Implementation, PCC, Patient Satisfaction, Hospital  ABSTRAK Survei pendahuluan mengungkapkan bahwa 60% pasien masih merasa bahwa mereka tidak sepenuhnya terlibat dalam proses perawatan, mungkin karena faktor-faktor seperti kurangnya informasi yang diberikan kepada pasien, terbatasnya waktu yang tersedia untuk penyedia layanan kesehatan, dan komunikasi terapeutik yang tidak memadai. Selain itu, 70% pasien merasa bahwa perawatan mereka tidak terkoordinasi dengan lancar, mungkin karena kurangnya koordinasi di antara penyedia layanan kesehatan, dokumentasi (rekam medis) yang tidak memadai, dan informasi pasien yang tidak memadai.  Penelitian ini menggunakan desain penelitian kuantitatif, berdasarkan filosofi positivis, untuk memeriksa populasi tertentu di Rumah Sakit Martha Friska di Medan. Ukuran populasi tidak diketahui, dan ukuran sampel ditentukan menggunakan rumus Lemeshow, menghasilkan 96 individu. Pengumpulan data melibatkan penyebaran kuesioner kepada pasien rawat inap untuk menilai dampak perawatan yang berpusat pada pasien pada tingkat kepuasan. Analisis bivariat, khususnya uji Chi Square. Studi yang dilakukan di RSU Martha Friska Brayan Medan pada tahun 2024 menilai implementasi perawatan yang berpusat pada pasien dan dampaknya terhadap kepuasan rawat inap. Hasil penelitian menunjukkan bahwa aspek patient-centered care (PCC) terkait kepuasan rawat inap di RSU Martha Friska Brayan Medan adalah menghargai pilihan dan penilaian pasien, dukungan emosional, kenyamanan fisik, serta informasi dan edukasi. Namun, faktor-faktor seperti kontinuitas dan transisi, koordinasi layanan, dan keterlibatan keluarga dan teman-teman tidak terkait dengan kepuasan pasien. Rekomendasi RSU Martha Friska Brayan Medan untuk meningkatkan pelayanan rawat inap antara lain menghormati pilihan pasien, memberikan kenyamanan fisik, dukungan emosional, dan edukasi kesehatan kepada pasien. Kata Kunci: Implementasi, PCC, Kepuasaan Pasien, Rumah Sakit.
The Analysis of Digital Literacy of Teachers in PGRI 363 Junior High School in Pondok Petir Permana, Putut Said; Sesriyani, Lodya; Prasetyawan, Enggar; Anwar, Saiful; Rusmaini, Rusmaini; Zubaidah, Siti
Journal of Community Research and Service Vol. 6 No. 2: July 2022
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v6i2.37488

Abstract

This PkM aims to socialize digital literacy as an effort to provide an understanding of the digital world that is directly related to learning used in online learning. Since the world was hit by the COVID-19 pandemic, almost all lines of life have changed. Slowly but surely, people must begin to get used to this situation, including the education. In online learning, teachers face various challenges that come from both teachers and students. The most perceived challenge by teachers is to motivate students in learning. This PkM was conducted by 5 lecturers and involved 5 students who were running a field practice program at SMP PGRI 363 Pondok Petir. This activity lasts for 3 days on November 9-11, 2021. This activity begins with observing the needs of teachers in terms of teaching and learning activities in the classroom. After making observations, it was found that teachers and students need a variety of activities that can reduce boredom when learning online. The activity was continued by socializing material about the importance of digital literacy to access information, then the next day the teacher was given the opportunity to develop various activities that involve student activities in digital learning.
Service Quality Improvement Strategies Through Strengthening Organizational Culture, Transformational Leadership, Self-Efficacy, and Work Engagement Zubaidah, Siti; Hardhienata, Soewarto; Sunaryo, Widodo
Enrichment: Journal of Multidisciplinary Research and Development Vol. 2 No. 6 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v2i6.146

Abstract

This study aims to analyze the improvement of service quality through strengthening organizational culture, transformational leadership, self-efficacy, and work engagement. The types of data in this study are quantitative data and qualitative data. Research data collection was carried out using a questionnaire to respondents. In this study, the data analysis stage begins with descriptive variable analysis, prerequisite test analysis, and continued with path analysis. The results showed that 1) there is a significant direct positive effect of organizational culture (X1) on service quality (Y), 2) there is a significant direct positive effect of transformational leadership (X2) on service quality (Y), 3) there is a significant direct positive effect of self-efficacy (X3) on service quality (Y), 4) there is a significant positive direct effect of organizational culture (X1) on work engagement (X4), 5) there is a significant positive direct effect of transformational leadership (X2) on work engagement (X4), 6) there is a significant positive direct effect of self-efficacy (X3) on work engagement (X4), 7) there is a significant positive direct effect of work engagement (X4) on service quality (Y), 8) there is a significant positive indirect effect of organizational culture (X1) on service quality (Y) through work engagement (X4), 9) there is a significant indirect positive effect of transformational leadership (X2) on service quality (Y) through work engagement (X4), 10) there is a significant indirect positive effect of self-efficacy (X3) on service quality (Y) through work engagement (X4).
PENINGKATAN PRODUKSI PERTANIAN MENGGUNAKAN DC PV PUMP UNTUK DESA BINAAN MULYOARJO LAWANG Aripriharta, Aripriharta; Susilo, Suhiro Wongso; Faidzin, Ilham; Sujito, Sujito; Hadi, Mokh. Sholihul; Zubaidah, Siti; Yazid, Muhammad
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2231

Abstract

According to PLN data, electricity demand in Indonesia continues to grow until November 2022, reaching 3,128.8 MVA with 193,058 customers in the Agricultural Electrification (EA) sector. Indonesia has solar energy potential reaching 2,898 GW, but only 0.2 GW has been installed until 2021. In Mulyoarjo Village, Lawang District, our partners hope to utilise solar energy to support agriculture. The partner location has good sunlight potential for solar panel installation. This community service activity aims to apply Photovoltaic-Based Renewable Power technology (TTG DC PV Pump) to increase agricultural productivity in partner villages. The implementation method involves survey, design, installation, field test, and handover. The results showed that the peak of solar illumination occurred at 11.30 am with a voltage of 13.5V and a current of 14.58A on the solar panel. These findings can be the basis for improving agricultural efficiency in Mulyoarjo Village by optimally utilising the available solar energy.
Asset Specificity and Conservatism on Manufacturing Company in Indonesian Furisanda, Muhammad Ferdian; Zubaidah, Siti; Irawan, Dwi
Jurnal Aplikasi Bisnis dan Manajemen Vol. 8 No. 3 (2022): JABM Vol. 8 No. 3, September 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.3.816

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of Asset Specificity on conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Asset Specificity is an asset owned by a company that has its own characteristics that are not easily imitated by competitors. Assets that have certain characteristics are able to contribute to variations in conservative financial reporting practices. This study uses 210 data from manufacturing companies listed on the BEI, the sample was selected using the purposive sampling method for the period 2017-2019. The data of this research is in the form of panel data which is analyzed using a simple linear regression method which is processed using Stata15. The results of this study indicate that asset specificity has a negative effect on conservatism of manufacturing companies listed on the IDX in 2017-2019. The asset specificity owned by the company has not been able to make the company more conservative in preparing financial statements. Keywords: asset specificity, conservatism, IDX, Manufacturing companies
Co-Authors A. D. Corebima A. Duran Corebima A.D. Corebima, A.D. AA Sudharmawan, AA Abdul Gofur Abdul Hamid, Syahrudin Abdul Syahid Abdurahman Abdurrahman Abidin, Aldiga Rienarti Adi Jaya Adrianson Agus Djaya Adventa, Alma Agung Wibowo Agus Muji Santoso Agus Zainudin Agustiani, Sirli Agustin Mardiana, Nur Agustina, Rena Silvia Ahmad Kamal Sudrajat Ahmadi, Zahra Ahnaf, Muhammad Aysar Almusawir, Almusawir Aloysius Duran Corebima Aloysius, Duran Corebima Amalia, Hani Amanda, Fayelixie Keshia Amin, Astuti Muhammad Ananta, Sasmita Bagus Sang Kesuma Angelica, Cindy Stefany Anggraeni, Natalia Desy Apriliani, Rika Arbin Janu Setiyowati, Arbin Ardiansyah, Rivangga Nur Arganata, Febryan Dimas Aripriharta - Artasyah, Nabila Alifiah Asdillah Astuti Muh. Amin Atmadja, Linda Stefanie Aziz, Ahmad Amirul Badiaraja, Panji Handoko Bagaskoro, Muhammad Cahyo Bambang Ismanto Bambang Suteng Sulasmono Baso Madiong Basri Oner Basri, Muhammad Reskiawan Basri, Nurwana Basron, Basron Bilad, Muhammad Roil Bone, Meliani Meak Br Bukit, Rosmeri Buchari Lapau Budhi Utami Chang, Chun-Yen Choirunisa', Nindiana Choirunisa, Nindiana Chotimah, Hastin Ernawati Nur Chusnul Davianata, Anggi Eka Deny Setiawan Dewi, Asrah Dewi, Desilia Purnama Dhaniel Syam Dini, Arini Taufiqa Djamin, Djamin Dominggus Rumahlatu Dwi Ari Budiretnani Dwi Candra Setiawan Dwi Irawan Dwi Listyorini Dwi Nando, M. Wicky Dwi, Ahmad Dzalim, Emil Een Endasari Endang Dwi Wahyuni Endang Uliyanti Ericka Darmawan Evi Veronica Fahmi, M Iqbal Najib Fahmi, Muhammad Iqbal Najib Fahriza, M Raffi Faidzin, Ilham Fajrin, Firman Al Farid, Andi Muhammad Miftah Farid, Firman Fatchur Rohman Fatiha, Emilda Sinar Fatun Fauzi Ahmad Muda Febblina Daryanes Febriyanti, Beby Dwi Fidausi, Zahra Jannatul Fihman, Nabila Fitria Idham Chalid Frida Kunti Setiowati Furisanda, Muhammad Ferdian Galih Prasetyo, Fitra GUSTI IRYA ICHRIANI, GUSTI IRYA Hamid, Abd. Haris Hamzah Taba, Hamzah Harahap, Yuri Warda Hardiani, Afifah Novita Harjoyo, Harjoyo Hasanah, Ade Uswatun Hasmadianto, Andi Arham Maulana Hayuana, Wachidah Hendra Susanto Herawati Susilo Herawati, Elysabet Hermansyah Hermansyah Hermansyah Hermansyah Hersiyah, Hersiyah Heru Kuswantoro Hidayah, Hikmah Hikmah Buroidah Hilali, Muhammad Taqiyuddin IAM, Mimien Henie IDA RAHMAWATI Idham Chalid, Fitria Ihyaul Ulum Ilmi Usrotin Choiriyah Indah, Vera Finidia Indah, Vera Finindia Insani, Gilang Taufan Insyasiska, Dewi Intan Nurnilam Iriani, Atrika Irvan Arif Kurniawan IRWAN WIJAYA Iskandar, Dalmy Istamar Syamsuri, Istamar Istiqlaliyah, Hesty Iswati, Nunung Jannah Hamzah, Andi Mursyidatul Jemmi, Jemmi Jumroh, Jumroh Kadari, Abdul Jalil Kamar, Nurul Kamri, Nurfadilah Karomah, Sinta Khabibatuni’mah, Retno Kharomah, Sindi Kharomah, Sinta Kuncahyono Kuncahyono Kurniaty, Irna Kusmahardhika, Noviansyah Kusmiyati Kusmiyati Kusumadati, Wijantri Kusumajaya, Hendra Laili, Rusdi Laras Sitoayu Lestari, Delfiazi Puji Luh Putu Ratna Sundari Maftuchah, M Maghfiroh, Hidayati Maghfiroh, Kalimatul Mahendra, Galih Angga Mahmudah, Nur Aini Malau, Reghita Claudia MARWAN MAS Masiyah Kholmi Maulidiyah, Alfatihatih Mazarina Devi Melianda, Rita Miftahussa?adiah, Miftahussa?adiah Mitra Mitra Mochammad Imron Awalludin Moh Jazuli, Moh Mohamad Amin Mokh Sholihul Hadi MS Kurniawan, MS Mu'amar, Mu'amar Mufida, Imroatun Muhammad Rivai Muhammad Rusli Muhammad Saefi Muhammad Syamsussabri Muhammad Yazid Muhammad Zalnur Muharni, Andi Mujiyono Wiryotinoyo Muklis, Moh Munzil Murtiyoko, Heri Mustari, Ruslan Nadzifah, Bintang Khoirun Nasir, Darmae Nasution, Surya Anisah Nearti, Yuwinti Nina Yuslaini Ningsih, Ruri Puspita Nisa’, Ana Fitroyun Noer Arista, Irsya Julia Novia, Elsha Nur Cahyo Nur Ismirawati, Nur Nurfaradilla, Maulidya Nurfatimah, Diah Oemar, Oesin Oktarina, Serly Okvitasari, Astri Rino Page, Susan E. Pakpahan, Enni Halimatussa'diyah Pamelleri, Andi Chakra Pandiangan, Meldriany Panjaitan, Jessy Okctarina Panupesi, Hadinnupan Patty, Edison F.J. Permana, Putut Said Pongbura, Victoria Triwati Poppy Rahmatika Primandiri PRASETYAWAN, ENGGAR Pratama, Adhitya Agustian Pratama, M. Yoga Jusri Prayogi, Saiful Purba, Arna Fransisca Millyanti Putra Prabujaya, Sena Putri, Bella Eka Putri, Elvira Gustia Putri, Rukmanawati Rafalita, Alifiea Naura Rahayuningsih, Sri Endang Agustina Rahma Indah, Nur Rahma Rahma Rahman, Fatchur Rahmat Saleh Rahmawati Budi Mulyani Ramadhan, M. M. Ramadhan, Muhamad Justitia Ramadhani, Fidya Puji Ramadhani, Nur Rizkiyah Ramdhani, Andi Ratna Yulinda Ratnapuri, Adisti Ravyanda, Mohammad Gusti Rawe, Nining Sahara H A Rika Melati Risky Aswi R, Risky Rizky, Evelina Rohmatika, Fina Roidah Affifah, Jihan RR. Ella Evrita Hestiandari Ruslan Renggong RUSMAINI, RUSMAINI Sahyuni, Muslimah Said, Alfia Saidil Mursali Saiful Anwar Saleh, Hatta. M. Salemba, Pranata Salwa, Nur Fadhila Rasyida Samosir, Tetti Samrin, Miranti Maharani Sangur, Kristin Sanjaya, Syamsul Agus Santing, Waspada Saputri, *Novitasari Agus Saragih, Osi Karina Sarah, Nani Nuraeni Sarah, Nani Nuraini Sari, Feni Huspita Sari, Mella Mutika Sayyidati, Nuraida Sembiring, Rinawati Sentot Kusairi SESRIYANI, LODYA Setiawan, I Ketut Oka Sholihah, Mar'atus Sinta, Atifa Batara Siswoyo, Mohammad Brilliyantno Putra Siti Nurjanah Sitoresmi Prabaningtyas Sitti Saenab, Sitti Soaloon Sinaga Soewarto Hardhienata Sofia Ery Rahayu Sri Rahayu Lestari Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Sriani Steven ANTHONY Subianto, Pratiwi Sudaryono Sudaryono Sueb Sugiyarto Sugiyarto Sugiyono . Sujito Sujito Sukamto, Sri Suryani Sulistiono Sulistiyanto, Yustinus Sulistiyowati, Tutut Indah Sulistyowati, Ika Sumarji, Siti Aminah Sumarji, Siti Aminah Sumartin, Farhan Osamah Suminar, Ratna Sunaryo, Widodo Supriati, Lilies Susanto, Putri Ragillia Susi Kresnatita Susilo, Suhiro Wongso Susriyati Mahanal Sustiyah Sustiyah Sutinah Sutinah Syaban Zulfiqar, Ahmad Syafiyah, Farihatus Sholihatus Syamsiar, Syamsiar Syamsuar, Muh Sabirin Syaputra, Hadi Syauqi, Taufiq Ahmad Tabitha Sri Hartati Wulandari Tanggo, Mutiara Sabina Putri Mancanegara Taufik, Andi Rahmi Arditha Teturan, Kluyvert Revzy Theo, Deli Tinting Sirenden, Ruben Titi Mutiara Kiranawati tiyah, Sus Todung Donald Aposan Silalahi Tri Andri Setiawan, Tri Andri Tri Kuncoro Tullah, Muh Hidayat Ubaidillah Ubaidillah Uda, Saritha Kittie Ummu Habibah, Ummu Upton, Caroline Utami Sri Hastuti Utami, Lies Vera Amelia Vetrani Asie , Kambang Waluyo Waluyo Wardana, Putri Waro, Khoyril Wilantara, Made Wisanti Wisanti Wita Sari, Fikka Kurnia Wununara, Korneles Yanti, Sinta Dewi Yaqin, Lalu Nurul Yayi Suryo Prabandari Yayuk Mulyati Yeni, Gusnita Yulianti, Eka Nova Yulita Pujilestari Yuniarti Yuniarti Yustika, Mayang Zahara, Jihan Nabila Zahra Firdaus Zahra, Amelia Sakhiatuz Zahra, Fiqih Zahrah, Natasya Adiba Zenia Lutfi Kurniawati, Zenia Lutfi Zulfendri Zulfendri Zulkifli Makkawaru