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<![CDATA[MENINGKATKAN KEMAMPUAN BERORGANISASI MELALUI PERANCANGAN PROPOSAL YANG EFEKTIF DI SMK SASMITA JAYA 1 ]]>
<![CDATA[Permana, Yudisti Prayigo]]>;
<![CDATA[Indayani, Indayani]]>;
<![CDATA[Hasanah, Sari Nida’ul]]>;
<![CDATA[Yulianti, Yulianti]]>;
<![CDATA[Yanti, Yuli]]>
<![CDATA[ Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 3 (2024): Indonesian Collaboration Journal of Community Services ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/icjcs.v4i3.171
<![CDATA[Organizational ability is one of the soft skills that is important for vocational school students to prepare for the world of work. One way to improve organizational skills is through designing effective proposals. This research aims to improve the organizational skills of class X students at SMK Sasmita Jaya 1 through designing effective proposals. This research uses a quantitative method with a pre-test and post-test design. The research sample was 30 class X students of SMK Sasmita Jaya 1 who were chosen randomly. The research instrument used was a questionnaire consisting of 10 questions. The data analysis technique used is the Mc Nemar Test. The results of the research showed that there was a significant increase in the organizational abilities of class Effective proposal design can improve the organizational skills of class X students at SMK Sasmita Jaya 1]]>
<![CDATA[Studi Tentang Teori GONE dan Pengaruhnya Terhadap Fraud Dengan Idealisme Pimpinan Sebagai Variabel Moderasi: Studi Pada Pengadaan Barang/Jasa di Pemerintahan ]]>
<![CDATA[Isgiyata, Jaka]]>;
<![CDATA[indayani, indayani]]>;
<![CDATA[Budiyoni, Eko]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v5i1.8253
<![CDATA[This study aims to examine the effect of GONE theorys variables on the procurement fraud of government goods/services by using variables of leadership idealism as a moderating variable. This study uses question instruments for each variable: Greed, Opportunity, Need, and Exposes from Bologne (1993), Leadership Idealism from Tappen (1994) and Procurement Fraud of Government Goods/Services. This study collects primary data gathered from the respondents perception in Kebumen District Government agencies. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study demonstrate that the existence of Exposes (low penalty level) and lack of leadership idealism will increase the potential procurement fraud of goods/services in government. In other words without the punishment that can provide a deterrent effect and less idealistic leadership will be more and more potential individuals within the bureaucracy associated in the procurement process of goods/services to conduct fraud.]]>
<![CDATA[The Role of Member Participation and Governance on Sustainability: Evidence from Cooperatives in South Aceh ]]>
<![CDATA[Putri, Cut Eka Rosnika]]>;
<![CDATA[Indriani, Mirna]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v5i2.22186
<![CDATA[Objective The purpose of this study is to find out the determinants of cooperative sustainability in the cooperatives of South Aceh District, Aceh, Indonesia. The dependent variable in this study is cooperative sustainability, while the independent variables include participation of cooperative members and cooperative governance.Design/methodology The population in this study were all cooperative employees in South Aceh Regency. Purposive sampling was used to draw the samples in this study which consist of all registered cooperatives in South Aceh with the criteria of active cooperatives as many as 157 cooperatives. Respondents in this study were chairman and treasurer totaling 314 respondents. Multiple linear regression analysis was used to test the hypotheses.Results The results of this study indicate that the participation of members and the government simultaneously affect the sustainability of cooperatives in South Aceh. Furthermore, partially the participation variables of cooperative members and governance variables affect the sustainability of cooperatives in South Aceh.]]>
<![CDATA[What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia ]]>
<![CDATA[Mahfud, Mahfud]]>;
<![CDATA[Indriani, Mirna]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v3i1.15272
<![CDATA[Objective This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX). Design/methodology This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression. Results The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.]]>
<![CDATA[The Effect of Application of SAK-ETAP, Internal Control System, and Capacity of Cooperatives on the Development of Business in Cooperatives in Banda Aceh City ]]>
<![CDATA[Hasibuan, Fadhil Robih Zakwan]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i3.14848
<![CDATA[Objective This study aims to determine the effect of the application of SAK-ETAP, internal control systems, and cooperative management capacity on business development in cooperatives in Banda Aceh.Design/methodology This study uses hypothesis testing. The sample of this study was selected using purposive sampling. The total number of observations obtained was 102 cooperatives in accordance with the sample criteria with 473 observational data. The type of data used was secondary data with data collection techniques through questionnaires. The data analysis technique used is the validity test, the reliability test, the classic assumption test, the multiple regression analysis tests.Results The test results show that the adoption of SAK-ETAP affects business development in cooperatives, internal control systems affect business development in cooperatives, cooperative management capacity influences business development in cooperatives.]]>
<![CDATA[Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange ]]>
<![CDATA[Saputra, Ryanda]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v2i2.14318
<![CDATA[Objective This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and multiple linear regression analysis.Results The results show that corporate governance has a significant effect on financial performance, the relationship between managerial, institutional and public ownership structures with corporate governance has a positive and significant effect on financial performance. Managerial and public ownership are not able to strengthen the effect of corporate governance on financial performance, while other variables namely institutional ownership can strengthen the effect of corporate governance on financial performance.Research limitations/implications The conclusions drawn are only based on the selected years of observation hence it may not reflect the actual phenomenon. Another limitation is due to the companies studied were only manufacturing companies even though there are still many other companies listed on the Indonesia Stock Exchange with a longer observation period.]]>
<![CDATA[The Effect of Implementing the Introduction to School Fields on Students' Teaching Ability ]]>
<![CDATA[Indayani, Indayani]]>;
<![CDATA[Hafid, Radia]]>;
<![CDATA[Mahmud, Melizubaida]]>;
<![CDATA[Sudirman, Sudirman]]>
<![CDATA[ JUPE : Jurnal Pendidikan Mandala Vol 8, No 3 (2023): JUPE : Jurnal Pendidikan Mandala (September) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pendidikan Mandala ]]>
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DOI: 10.58258/jupe.v8i3.5860
<![CDATA[This study aims to determine the effect of implementing school introduction and orientation toward students’ teaching ability in the class of 2018, Economic Education Departement, Faculty of Economics, Universitas Negeri Gorontalo. This research uses a quantitative approach and explanatory research methods by taking primary data from the distribution of questionnaires to students in Economic Education, Class of 2018, Universitas Negeri Gorontalo. The number of sampling in this study is 43 respodents, and the data analysis technique uses simple linear regression. The result show that school introduction and orientation influence the teaching ability of students in the class of 2018 Economic Education Departemen, Faculty of Economics, Universitas Negeri Gorontalo. The influence amount reaches 40.6%, and the rest unexamined variabels influence 59.4%.]]>
<![CDATA[Pengaruh Nilai Tambah Ekonomis, Profitabilitas, Dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Muslem, Ari]]>;
<![CDATA[ZURAIDA, Zuraida]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue ]]>
Publisher : <![CDATA[Cv. Syntax Corporation Indonesia ]]>
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DOI: 10.52644/joeb.v12i5.571
<![CDATA[Penelitian ini menguji pengaruh nilai tambah ekonomi, profitabilitas, dan arus kas operasi terhadap kebijakan dividen pada perusahaan Manufaktur Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Sampel penelitian ini terdiri dari 44 perusahaan. Data dari perusahaan-perusahaan tersebut dianalisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa nilai tambah ekonomi, profitabilitas, dan arus kas operasi secara bersama-sama berpengaruh terhadap kebijakan dividen. Secara parsial hanya profitabilitas yang berpengaruh terhadap kebijakan dividen, sedangkan nilai tambah ekonomi dan arus kas operasi tidak berpengaruh terhadap kebijakan dividen]]>
<![CDATA[BIAYA KARBON, BIAYA LIMBAH DAN DAMPAKNYA PADA BIAYA MODAL: KASUS DI INDONESIA ]]>
<![CDATA[Angraini, Kiki]]>;
<![CDATA[Indayani, Indayani]]>;
<![CDATA[Mulyany, Ratna]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v10i3.34673
<![CDATA[Green economy policy No. 21 of 2022 concerning the Implementation of Carbon Economic Values has become a necessity in Indonesia. Environmental damage arising from greenhouse gas emissions requires companies to take responsibility and establish strategies to combat and mitigate negative impacts. Carbon costs and waste costs are corporate policy instruments that can encourage greenhouse gas emission reductions. This study investigates the effect of carbon costs and waste costs on the cost of capital in companies listed on the Indonesia Stock Exchange. The population in this study consisted of 912 manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data sources were from company sustainability reports. The sample selection technique used purposive sampling. The research sample consisted of 85 companies with a total of 255 observations over 3 years. This study used Structural Equation Model-Partial Least Square (SEM-PLS) version 4.0 analysis. The results indicate that waste costs affect the cost of capital, while carbon costs do not. While carbon costs can influence a company's strategic decisions, their impact on the cost of capital is not always significant, especially in sectors not subject to strict emissions regulations. While waste costs indicate that poor waste management can potentially increase capital costs, good management can reduce these costs by reducing corporate risk.]]>
<![CDATA[KEBERLANGSUNGAN USAHA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Salsabila, Nisa]]>;
<![CDATA[Indayani, Indayani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i2.21264
<![CDATA[This study aims to analyze and compare how business continuity in insurance companies before and during the Covid-19 pandemic using the Springate (S-Score) method. This research employed quantitative descriptive method. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, with a total population of 16 companies. The sampling method used is non-probability sampling using saturated sampling in order to obtain as many as 16 research samples. The research data uses secondary data obtained from the documentation of financial statements found on the Indonesia Stock Exchange (IDX) web page. Analysis of the data used in the form of descriptive statistical tests and paired sample t-test using SPSS 26 data application. The results of the study explain that there are several companies that have been in a healthy condition since the beginning of the 2016-2021 period. There are also companies that have been in bankruptcy since the beginning of the 2016-2021 period, while other companies fluctuate every period. After the paired sample t-test was carried out, the results show that there are differences in the business continuity of insurance companies before and during the Covid-19 pandemic.]]>
