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Pengaruh Kebijakan Dividen dan Likuiditas Terhadap Nilai Perusahan Pada PT. Bank Rakyat Indonesia (Persero) Tbk. Setiawati, Linda; Manda, Anita
Journal of Marketing Management and Innovative Business Review Vol. 2 No. 1 (2024): Mariobre, June 2024 (ISSN : 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v2i1.219

Abstract

Tujuan penelitian ini adalah untuk menguji hubungan antara kebijakan dividen dan likuiditas dengan nilai perusahaan. Nilai suatu perusahaan memberikan kesan yang baik kepada investor mengenai kesejahteraannya dan merupakan ukuran kinerja keuangannya ketika perusahaan tersebut go public. Penelitian ini dilakukan di PT. Bank Rakyat Indonesia (Persero) TBK menggunakan informasi laporan tahunan BRI tahun 2016–2023. Selain menggunakan pendekatan analisis regresi linier berganda dengan bantuan aplikasi SPSS versi 26, penelitian ini menggunakan metode observasi non partisipan. Temuan ini menunjukkan bahwa, berbeda dengan likuiditas, yang tidak mempunyai pengaruh nyata terhadap nilai perusahaan, kebijakan dividen mempunyai dampak positif dan besar terhadap nilai perusahaan.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA KPP MAKASSAR UTARA Setiawati, Linda; Todingbua, Manuel A.; Halik, Johannes Baptista
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to analyze the impact of good corporate governance and tax sanctions on companies' compliance with tax obligations at the North Macassar Tax Office, as there are still compliance issues in various regions. This study uses a quantitative approach with number-based data. The sample consisted of 96 companies selected at random. The results show that the implementation of good corporate governance does not have a significant impact on companies' compliance with tax regulations. In contrast, tax penalties have a significant impact on the level of compliance with tax obligations by companies with the North Makassar Tax Office.
SELASAR SUNARYO : GALERI SENI DENGAN BUDAYA ORGANISASI YANG HUMANIS, POSITIF, DAN ADAPTIF Khairan, Khansa Putri; Khoerunnisa, Lutfi; Setiawati, Linda
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 1 (2025): KOMPLEKSITAS EDISI JUNI 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no1.808

Abstract

This study aims to examine the organizational culture implemented by Selasar Sunaryo Gallery or Selasar Sunaryo Art Space (SSAS), a non-profit art gallery located in Bandung, West Java, with a focus on the humanist, positive, and adaptive approach in the governance of its organizational culture. The method used is qualitative, with direct and in-depth interview techniques with one of the gallery managers as an informant and literature study. The results of the study state that the organizational culture at Selasar Sunaryo Gallery is adaptive and flexible. Organizational culture grows from positive habits that all members of the organization maintain. This study also highlights how a humanist, positive, and adaptive organizational culture can provide positive feedback, such as member loyalty and the organization’s sustainability. There are always challenges for organizations, especially in how the organization maintains and adapts to the sustainability of its organizational culture. Adaptation and innovation, as well as characteristics of the identity of Selasar Sunaryo Gallery, are the keys to the gallery remaining relevant and able to compete in the dynamic arts and culture industry. The success of maintaining the culture that has been formed is a positive indicator of the sustainability and competitiveness of Selasar Sunaryo Gallery in the future.Penelitian ini bertujuan untuk mengkaji budaya organisasi yang diterapkan oleh Galeri Selasar Sunaryo atau Selasar Sunaryo Art Space (SSAS), sebuah galeri seni rupa nirlaba berlokasi di Bandung, Jawa Barat, dengan fokus pada pendekatan humanis, positif, dan adaptif dalam tata kelola budaya organisasinya. Metode yang digunakan adalah kualitatif dengan teknik wawancara secara langsung dan mendalam dengan salah satu pengelola galeri sebagai informan, dan studi pustaka. Hasil penelitian menyatakan bahwa budaya organisasi di Galeri Selasar Sunaryo itu bersifat adaptif dan juga fleksibel. Budaya organisasi itu tumbuh dari kebiasaan-kebiasaan positif yang dipertahankan oleh seluruh anggota organisasi. Penelitian ini juga menyoroti betapa budaya organisasi yang humanis, positif, dan adaptif dapat memberikan timbal balik yang positif juga, sebagai contoh adalah loyalitas anggota dan keberlanjutan berjalannya organisasi. Seiring dengan perkembangan zaman selalu ada tantangan untuk organisasi dan bagaimana organisasi tersebut mempertahankan juga beradaptasi untuk keberlanjutan budaya organisasinya. Adaptasi dan inovasi serta ciri khas sebagai identitas dari Galeri Selasar Sunaryo menjadi kunci agar galeri tetap relevan dan mampu bersaing di industri seni budaya yang dinamis. Keberhasilan menjaga budaya yang telah terbentuk menjadi indikator yang positif bagi keberlangsungan dan daya saing Galeri Selasar Sunaryo di masa depan
Peran Arsiparis dalam Pengelolaan Arsip di Universitas Pendidikan Indonesia Fajrina, Farahdiba; Khoerunnisa, Lutfi; Setiawati, Linda
ABDI PUSTAKA: Jurnal Perpustakaan dan Kearsipan Vol 5, No 1 (2025): Juni 2025
Publisher : Institut Seni Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24821/jap.v5i1.11634

Abstract

Peran sebuah arsip sangatlah penting di setiap instansi. Arsip berguna untuk penyediaan informasi, terutama bagi pimpinan dalam pembuatan dan penentuan  kebijakan. Pada kegiatan pengelolaan arsip yang baik diperlukan kualitas SDM kearsipan yang kompeten dan profesional yaitu seorang arsiparis. Kualitas SDM kearsipan memiliki pengaruh pada peranan arsiparis dalam memberikan layanan dan melakukan pengelolaan arsip. Kegiatan administrasi yang seringkali dikesampingkan dan minimnya kemampuan serta pengetahuan arsiparis masih menjadi masalah yang sering terjadi di Indonesia. Hal ini membuat pengelolaan arsip jauh dari kondisi yang sesuai standar. Tujuan penelitian ini untuk mengetahui dan mendeskripsikan peranan seorang arsiparis dalam mengelola arsip di Kearsipan Universitas Pendidikan Indonesia, serta pengaruh pelayanan yang diberikan oleh arsiparis. Penelitian ini menggunakan pendekatan kualitatif deskriptif dan tinjauan literatur. Hasil penelitian menunjukkan bahwa peran arsiparis di Kearsipan Universitas Pendidikan Indonesia (UPI) memberikan pengaruh baik bagi kualitas pengelolaan arsip serta layanan yang diberikan. Kualitas SDM arsiparis di Kearsipan Universitas Pendidikan Indonesia (UPI) memiliki kompetensi dan profesionalitas yang sudah memenuhi standar, sehingga eksistensi Kearsipan Universitas Pendidikan Indonesia (UPI) dinilai baik oleh publik dan sivitas akademika Universitas Pendidikan Indonesia. Kearsipan Universitas Pendidikan Indonesia (UPI) telah mampu mencapai tujuan  perencanaan. The Role of Archivists in Records Management at Universitas Pendidikan Indonesia. The role of an archive is very important in every agency and organization. Archives help inform leaders, especially when making and determining policies. In suitable archive management activities, the quality of competent and professional archival human resources, namely an archivist, is needed. The quality of archival human resources has an influence on the role of archivists in providing services and managing archives. Administrative activities are often sidelined, and the lack of ability and knowledge of archivists are still problems that usually occur in Indonesia. This makes archive management far from standardized conditions. The purpose of this research is to find out and describe the role of an archivist in managing archives at the Universitas Pendidikan Indonesia Archives, as well as the influence of services provided by archivists. This research uses a descriptive qualitative approach and a literature review. The results showed that the role of archivists in the Archives of the Universitas Pendidikan Indonesia (UPI) had a good influence on the quality of archive management and the services provided. The quality of archivist human resources in the Archives of the Universitas Pendidikan Indonesia (UPI) has competence and professionalism that has met the standards so that the existence of the Archives of the Universitas Pendidikan Indonesia (UPI) is considered reasonable by the public and the academic community of the Universitas Pendidikan Indonesia. Archives of Universitas Pendidikan Indonesia (UPI) has achieved planning goals. 
ANALISIS KEPEMIMPINAN KEPALA SEKOLAH YANG IDEAL DI ABAD 21: STUDI LITERATUR Rakhmawati, Salwa Ghaida; Azzahro, Siti Nuraeni; Setiawati, Linda; Khoerunnisa, Lutfi
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 9 No. 2 (2024): June
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v9i2.445

Abstract

In line with the rapid development of the times, both in the fields of knowledge and technology, the role of leaders must be alert and understand new things in order to be able to provide innovation for the running of an organization. School principals have an important role in moving teachers, staff and students to follow changing developments in the 21st century. This research aims to determine the role and strategies of school principals in leading schools effectively in the 21st century, find out what competencies and characteristics school principals must have in leading schools in the 21st century, and find out the challenges faced by school principals in implementing their leadership in the 21st century. This research uses a qualitative method with a literature study approach. Data sources were taken from various relevant articles discussing leadership in general and leadership in the school environment. The results of the analysis show that the principal as a leader must have an attitude and character that reflects the spirit of a firm leader and can bring about significant development of school culture. With the role of the school principal as a driving force, it is hoped that changes can be made for schools in terms of teacher professionalism, learning curriculum, and students' abilities towards 21st century learning. The results of this research can be used as initial data for future researchers in studying this problem in different contexts and issues.
Dinamika perpustakaan SMP Negeri 12 Bandung: motivasi pustakawan, kendala operasional, dan solusi strategis Rabbah, Wanda Nadriah Fajrianti; Setiawati, Linda; Khoerunnisa, Lutfi
Libraria: Jurnal Ilmu Perpustakaan dan Informasi Vol 14 No 1 (2025): Juni 2025
Publisher : FPPTI Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66162/lib.v14i1.407

Abstract

School libraries are key elements in supporting literacy and education ecosystems, but their success depends on the dynamics of librarian motivation, operational barriers, and strategic solutions. This study aims to identify librarian motivation factors, analyze operational challenges, and formulate strategic solutions at the SMP Negeri 12 Bandung Library. A qualitative approach was used by collecting data through in-depth interviews with the head of the library and physical observation of library activities and facilities on March 12, 2025. The results showed that librarian motivation was driven by consistent A accreditation status and collaboration with student interns, although hampered by minimal professional training. Operational challenges include low student reading interest (only 30% visit regularly), collections dominated by textbooks (60%), and limited infrastructure, such as a 60 m² space for 5,000 books. Strategic solutions such as creative literacy programs in the form of book trailer competitions, collaboration with publishers, and space revitalization plans increased collection interaction by 15% and service awareness by 20%. In conclusion, the adoption of technologies such as e-libraries and digital literacy training can make school libraries dynamic learning centers, addressing operational limitations and student needs in the digital era.
PERAN GAYA KEPEMIMPINAN DALAM MEMBENTUK BUDAYA ORGANISASI DI PERPUSTAKAAN UNPAS Syafiatuljannah, Adzra Kamilah; Khoerunnisa, Lutfi; Setiawati, Linda
Jurnal Informasi, Perpustakaan, dan Kearsipan (JIPKA) Vol 4, No 2 (2025): Juni 2025
Publisher : Jurnal Informasi, Perpustakaan, dan Kearsipan (JIPKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jipka.v4i2.94160

Abstract

Penelitian ini bertujuan untuk mengkaji peran gaya kepemimpinan dalam membentuk budaya organisasi di lingkungan Perpustakaan Universitas Pasundan (UNPAS). Kepemimpinan dipandang sebagai faktor strategis dalam menciptakan nilai, norma, dan perilaku kerja yang positif dalam organisasi perpustakaan. Pendekatan penelitian ini menggunakan metode kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara, observasi lapangan, dan dokumentasi. Subjek penelitian terdiri dari Kepala Perpustakaan UNPAS dan pustakawan sebagai informan kunci. Hasil penelitian menunjukkan bahwa Kepala Perpustakaan UNPAS menerapkan gaya kepemimpinan partisipatif-transformasional yang ditandai dengan keterbukaan dalam komunikasi, pelibatan staf dalam pengambilan keputusan, serta pemberian ruang untuk berinovasi. Budaya organisasi yang terbentuk mencerminkan nilai kerja kolaboratif, adaptif, dan komunikatif. Kepemimpinan yang suportif dan non-otoriter memainkan peran penting dalam membangun lingkungan kerja yang sehat, kreatif, dan responsif terhadap perubahan. Penelitian ini menyimpulkan bahwa gaya kepemimpinan yang tepat berkontribusi secara signifikan terhadap pembentukan dan penguatan budaya organisasi perpustakaan. Temuan ini diharapkan dapat menjadi rujukan dalam pengembangan praktik kepemimpinan dan pengelolaan organisasi di lingkungan lembaga informasi. This study aims to examine the role of leadership style in shaping organizational culture within the Pasundan University Library (UNPAS). Leadership is considered a strategic factor in creating positive values, norms, and work behavior in library organizations. This research used a descriptive qualitative approach, with data collected through semi-structured interviews, field observations, and internal documentation. The subjects of the study were the Head of the UNPAS Library and several librarians as key informants. The findings reveal that the Head of the Library implements a participative-transformational leadership style, characterized by open communication, staff involvement in decision-making, and support for innovation. The organizational culture that emerges reflects values of collaboration, adaptability, and effective communication. Supportive and non-authoritarian leadership plays a crucial role in fostering a healthy, creative, and responsive work environment. This study concludes that the appropriate leadership style significantly contributes to the formation and reinforcement of organizational culture in libraries. These findings are expected to serve as a reference for developing leadership practices and organizational management in information institutions.
Peran Mahasiswa dalam Pembuatan Baju Adat melalui Limbah Plastik untuk Kegiatan P5 SMP Negeri 7 Bangkalan Cahyarani, Amelia Shabrina; Hikmiyah, Tsaniyatul; Zahroh, Fatimatus; Adecahyani, Ainin Sesa; Setiawati, Linda; Setyawan, Arief; Rofiq, Ainur; Ellisa, Ellisa
Jurnal Pemberdayaan Masyarakat dan Komunitas Vol 1, No 2: 2024
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jpmk.v1i2.89

Abstract

P5 sebagai proyek pengembangan karakter pelajar yang hidup dan berperilaku sesuai dengan nilai-nilai pada pancasila. Penerapan P5 ini dilakukan sebagai upaya mengimplementasian kurikulum merdeka yang telah diterapkan setiap tahunnya. Kegiatan ini menjadikan peserta lebih bisa berpikir kreatif dan inovatif dalam merancang dan membuat produk dalam kegiatan P5. Metode penelitian ini adalah metode kualitatif deskriptif dengan menggunakan teknik wawancara, dokumentasi, dan catat. UPTD SMP Negeri 7 Bangkalan melaksanakan kegiatan P5 mengusung tema “Bhinneka Tunggal Ika” yang memanfaatkan barang bekas seperti limbah plastik dan karung untuk menjasilkan sebuah produk. Kegiatan ini, mulai tanggal 11 September 2024 yang diawali dengan sosialisasi dan pengarahan sampai tanggal 20 September 2024 dalam membuat dan menghasilkan baju adat. acara puncak kegiatan P5 dilaksanakan pada tanggal 4 Oktober 2024 waktu sore hari. kegiatan puncak tersebut dinamakan gelar karya yang dimulai dari gerbang UPTD SMP Negeri 7 Bangkalan sampai Balai Desa Kramat. Pemanfaatan kegiatan ini bisa menjadikan mahasiswa memperoleh pengalaman baru dan wawasan baru. selain itu, peserta didik bisa lebih berfikir kritis, kreatif, sebagai generasi yang berakhlak mulia, berkebinekaan global, bergotong royong dan bertaqwa kepada Tuhan Yang Maha Esa.
Konsep Perlindungan Hukum terhadap Konsumen terkait Pembelian Emas berdasarkan Putusan Nomor 1666/Pdt/2022 Setiawati, Linda
Shar-E : Jurnal Kajian Ekonomi Hukum Syariah Vol. 10 No. 2 (2024): Shar-E: Jurnal Kajian Ekonomi Hukum Syariah
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/shar-e.v10i2.3145

Abstract

Investment developments in society always vary, where one investment instrument with minimal risk is purchasing gold. Gold can be purchased through a state-owned company, namely PT Antam Tbk, with a sales system at its various branch offices. The problem occurs when the branch office sells gold at a discount, which the buyer then agrees to pay first, but the head office rejects this action. This research uses normative juridical research and the results of this research are the legality of buying and selling gold carried out by employees of PT Antam Tb, the transaction is legal if it refers to the provisions of Article 1367 of the Civil Code where the employee who carries out orders and has a core business is liable for losses by the employer, in this case namely PT Antam as the parent company supervises and manages gold as a whole.
Faktor-faktor yang mempengaruhi prestasi belajar praktik kejuruan siswa SMK program studi keahlian teknik komputer dan informatika Setiawati, Linda; Sudira, Putu
Jurnal Pendidikan Vokasi Vol. 5 No. 3 (2015): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.299 KB) | DOI: 10.21831/jpv.v5i3.6487

Abstract

Penelitian ini bertujuan untuk mengungkap: (1) pengaruh motivasi berprestasi, disiplin belajar, pengalaman prakerin, sarana dan prasarana, kinerja guru, dan dukungan orang tua baik secara parsial maupun simultan terhadap prestasi belajar praktik kejuruan ditinjau dari hasil uji kompetensi keahlian, (2) faktor yang berpengaruh paling besar terhadap prestasi belajar praktik kejuruan siswa SMK program studi keahlian teknik komputer dan informatika di Kabupaten Sumbawa. Populasi dalam penelitian ini adalah siswa kelas XII Program Studi Keahlian Teknik Komputer dan Informatika di Kabupaten Sumbawa. Sampel sejumlah 228 siswa diperoleh menggunakan teknik proportional random sampling. Instrumen yang digunakan adalah kuisioner tertutup dan dokumen. Analisis data menggunakan teknik regresi sederhana dan regresi ganda dengan taraf signifikansi 5%. Hasil penelitian adalah sebagai berikut. (1) Terdapat pengaruh yang signifikan secara parsial masing-masing faktor berikut: motivasi berprestasi sebesar 15,79%, sarana dan prasarana sebesar 14,87%, disiplin belajar sebesar 13,31%, pengalaman prakerin sebesar 11,53%, kinerja guru sebesar 11,337%, dan dukungan orang tua sebesar 6,967% terhadap prestasi belajar praktik kejuruan siswa. (2) Besarnya pengaruh secara simultan dari faktor-faktor tersebut adalah 73,81%, sedangkan sisanya 26,29% dipengaruhi oleh faktor lain yang tidak diujikan dalam penelitian ini. (3) Faktor yang memberikan pengaruh paling besar adalah faktor motivasi berprestasi, dengan besarnya pengaruh 15,79% THE FACTORS AFFECTING THE ACHIEVEMENT IN VOCATIONAL PRACTICE OF THE STUDENTS OF VOCATIONAL HIGH SCHOOL (SMK) COMPUTER TECHNOLOGY AND INFORMATICS PROGRAMAbstractThis study aims to reveal: (1) the effect of achievement motivation, learning discipline, industrial practical experience, infrastructure, teachers' performance, and the support of parents either individually or simultaneously to the achievement in vocational practice in terms of the results of the competency test, (2) the factors that have the most effecton the achievement in vocational practice of vocational high school students of computer technology and informatics program in Sumbawa. The population was all students of vocational high school class XII in the computer technology and informatics program in Sumbawa. A sample of 228 students was established using the proportional random sampling technique. The instrument used were a questionnaire and document. The data analysis used the simple regression and multiple regression analyses at the significance level of 5%. The results of the study are as follows. (1) There significant effect of partial each factor is: achievement motivation by 15.79%, infrastructure by 14.87%, discipline by 13.31%, industrial practical experience by 11.53, teachers' performance by 11.337%, and support from parents by 6.967%. (2) The simultaneous effect of these factors are 73.81%, while the remaining 26.29% effect by other factors not under study. (3) The factor that affect most is achievement motivation factor with the effect of 15.79%