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The Effect of Profitability, Firm Growth, and Firm Size to The Capital Structure of Manufacturing Firms in Indonesia Stock Exchange in 2017-2018 Septy Dwi Indah Sari; Ati Sumiati; Sri Zulaihati
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 2 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0102.04

Abstract

The research aims to know an affection between profitability, firm growth, and firm size to the capital structure of manufacturing firms in the Indonesia Stock Exchange in 2017-2018. The method used of research is quantitative method with secondary data obtained from the company's annual report with 78 samples. The data analysis technique uses the requirements analysis test, classic assumption test, multiple regression equation test, and hypothesis test. The research results partially show that profitability and company size have positive and significant effects on capital structure; company growth has a negative and significant effect on capital structure; and simultaneously affect the capital structure.
The Effect of Earning Management and Good Corporate on Tax Avoidance on Retails and Investment Companies on Indonesia Stock Exchange (BEI) in 2018 Khairul Arief Rachman; Ati Sumiati; Achmad Fauzi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 1 No 2 (2020): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0102.06

Abstract

This research intends to know an affection between earning management, good corporate governance, on tax avoidance in retails and investment sector companies that have been listed on the Indonesia Stock Exchange in 2018 and focused on tax avoidance as one of the strategies for tax management. The research method used is the quantitative method. The type of data research is secondary data obtained using documentation techniques through the company’s financial statements with 85 samples. The data analysis technique using the requirements analysis test, classic assumption test, multiple regression test, and hypothesis test. The partial hypothesis test results show that capital intensity has a positive and significant effect on tax management; profitability, firm size, and leverage has no significant effect on tax management. Based on the analysis that has been done gives the result that Earning Management and Good Corporate Governance have a negative simultaneous effect on Tax Avoidance. As for testing the partial hypothesis, both good corporate governance and earning management have a negative effect but good corporate governance has a significant effect on tax avoidance while earning management is not.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Fadli Rahmansyah; I Gusti Ketut Agung Ulupui; Ati Sumiati
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i4.1309

Abstract

Corporate Social Responsibility (CSR) is a concept that an organization, especially a company has a responsibility towards its stakeholders, namely consumers, employees, shareholders, communities and the environment in all aspects of the company's operations. This research was conducted to determine the effect of institutional ownership, company size, and profitability on CSR disclosure. This research uses secondary data in the form of annual reports and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Based on the test results, it showed that institutional ownership had no effect on CSR disclosure, firm size had a positive effect on CSR disclosure, and profitability had no effect on CSR disclosure. This study uses data for 2020 and 2021 where in that year there was an outbreak of SARS COVID-19 which was sweeping the world and affecting the world economy so that there were limitations in the data for that year. .
BAHASA INGGRIS KOMUNIKATIF SEBAGAI SARANA MEMPROMOSIKAN POTENSI DESA WISATA EDUKASI DI DESA CISAAT, KABUPATEN SUBANG, JAWA BARAT Kusuma, Dwi Linda; Anindhita, Wiratri; Ati Sumiati; Ihwan Rahman Bahtiar; Nurul Adha Kurniati; Nurina Azyyati
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 4 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstract This community service activity is a social humanities-based community service activity that focuses on continuous English language training. The purpose of this community service activity is to transfer knowledge related to language, especially English to improve human resources, especially the community around the tourist village so that they are able to have language skills as a basic capital to communicate globally. The implementation of this community service activity is carried out for three years or multi years with the hope of being able to contribute to supporting community empowerment in promoting the potential of education-based tourism villages using national and foreign languages, namely English. Thus, the community has readiness when faced with guests or visitors from other countries. This language training activity was carried out during June in 2023 by providing basic English training and English for special purposes, namely tourism based on the potential of the Cisaat tourism village which focuses on the culinary of Cisaat village. Keywords: training, English, communication, culinary, potential, tourism village Abstrak Kegiatan pengabdian Masyarakat ini merupakan kegiatan pengabdian Masyarakat berbasis sosial humaniora yang berfokus pada pelatihan bahasa Inggris secara berkesinambungan. Adapun tujuan dari kegiatan pengabdian Masyarakat ini adalah untuk mentransfer ilmu pengetahuan terkait kebahasaan, khususnya bahasa Inggris untuk peningkatan sumber daya manusia, khususnya Masyarakat di sekitar desa wisata agar mampu memiliki keterampilan bahasa sebagai modal dasar berkomunikasi secara global. Adapun pelaksanaan kegiatan pengabdian Masyarakat ini dilaksanakan selama tiga tahun atau multi years dengan harapan mampu berkontribusi dalam mendukung pemberdayaan Masyarakat mempromosikan potensi desa wisata berbasis edukasi menggunakan bahasa nasional maupun bahasa asing, yaitu bahasa Inggris. Dengan demikian, Masyarakat memiliki kesiapan ketika dihadapkan dengan tamu atau para pengunjung dari negara lain. Kegiatan pelatihan bahasa ini dilaksanakan selama bulan Juni pada tahun 2023 dengan memberikan pelatihan bahasa Inggris dasar serta bahasa Inggris untuk tujuan khusus, yaitu pariwisata dengan berbasis potensi desa wisata Cisaat yang berfokus pada kuliner desa Cisaat. Kata Kunci: pelatihan, bahasa Inggris, komunikasi, kuliner, potensi, desa wisata
PENGEMBANGAN KETERAMPILAN MENULIS KARYA ILMIAH BAGI GURU SMK DKI JAKARTA: MENINGKATKAN MUTU DAN KOMPETENSI Nadya Fadillah Fidhyallah; Ati Sumiati; Rizka Zakiah; Rahmi
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstract   The lack of awareness about the importance of writing among teachers has long been a prevalent issue. Meanwhile, scientific publication is considered crucial for improving the quality of teaching. Teachers should be able to teach up-to-date material, which can be achieved by reading a wide range of scientific journals. The content of the writings and the types of journals should continuously improve. The higher the quality, the better our citations will be, and the global ranking of the university will improve. Therefore, this basic research skills training is aimed at both teachers and researchers, equipping them with the ability to maximize the use of supporting applications for writing scientific papers, such as Mendeley, Grammarly, and paraphrasing tools. The training is conducted in-person using a classical method with a lecture-based approach (presentation of material), practice, and discussion, ensuring it is well-received by participants or partners. The evaluation results from the training show that 59.3% of participants found the material relevant to their needs, and all participants agreed on the importance of holding regular training sessions.   Abstrak   Lemahnya kesadaran akan pentingnya menulis bagi guru menjadi sebuah fenomena yang sudah lama terjadi. Sementara itu publikasi ilmiah dianggap penting untuk meningkatkan kualitas pembelajaran guru. Guru semestinya bisa mengajarkan materi yang terkini. Hal ini bisa saja dilakukan dengan banyak membaca jurnal-jurnal imliah. Isi tulisannya dan jenis jurnalnya harus diupayakan terus membaik. Makin tinggi kualitasnya, sehingga sitasi kita membaik dan rank universitas secara global membaik. Oleh karena itu pelatihan keterampilan dasar penelitian ini ditujukan untuk guru maupun para peneliti agar dapat memiliki kemampuan dalam memaksimalkan aplikasi-aplikasi penunjang penulisan karya ilmiah seperti dalam menggunakan mendeley, grammarly dan paraphrase. Kegiatan pelatihan diselenggarakan secara langsung menggunakan metode klasikal dengan pendekatan ceramah (pemaparan materi), praktik, dan diskusi sehingga dapat diterima oleh peserta atau mitra dengan baik. Hasil evaluasi dari pelatihan yang diselenggarakan menujukkan bahwa 59,3% peserta menilai materi yang disampaikan relevan dengan kebutuhan peserta serta dan semua peserta menilai perlu untuk diadakan pelatihan secara berkala.
PELATIHAN PENYUSUNAN PROPOSAL PENELITIAN TINDAKAN KELAS (PTK) BAGI GURU SMK DI WILAYAH DKI JAKARTA Rida Prihatni; Ati Sumiati; Nadya Faradilla; Siti Nurjanah; Anis Syalsabila; Chusnanik Mufidah; Diva Maharani
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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Abstract

Abstract In the current era of the Industrial Revolution 4.0, Indonesia must enhance the quality of education to remain competitive with other countries. Teachers play a crucial role in the teaching and learning process. According to the law on teachers and lecturers, there are four competencies required in the teaching profession, one of which is pedagogical competence. Teachers can develop pedagogical competence by designing and implementing classroom action research. This type of research is expected to address various issues that arise in the classroom learning process. The purpose of this study is to provide information and knowledge to equip teachers with the skills needed to prepare classroom action research proposals that address both in-class and out-of-class learning challenges. Keywords: Classroom Action Research, Proposal, Teacher, Jakarta Abstrak Di era revolusi industri 4.0 saat ini Indonesia harus mampu meningkatkan mutu pendidikan sehingga tidak kalah bersaing dengan negara lain. Guru merupakan komponen penting dalam kegiatan belajar mengajar. Di dalam undang undang guru dan dosen dinyatakan ada empat kompetensi profesi guru dan salah satunya ialah kompetensi pendagogik. Untuk mewujudkan kompetensi pendagogik dapat dilakukan oleh guru dengan merancang atau mendesain penelitian tindakan kelas. Dengan penelitian tindakan kelas diharapkan dapat mengatasi berbagai masalah yang muncul dalam proses pembelajaran kelas. Tujuan dari penelitian ini untuk memberikan informasi, pengetahuan dan membekali guru dalam menyusun proposal penelitian tindakan kelas sesuai dengan problematika pembelajaran yang ada di dalam maupun di luar kelas. Kata Kunci: Penelitian Tindakan Kelas, Proposal, Guru, DKI Jakarta
Embracing dimensions of eco-translatology in translation classroom Yasyfa Yalqa Mazidah; Ati Sumiati
Lililacs Journal Vol. 4 No. 2 (2024): Lililacs Journal
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/lililacs.042.01

Abstract

Eco-translatology is a reasonably new translation approach proposed by Hu in 2020. Not only implemented in translation analysis, but some studies have also suggested the optimistic claims of using eco-translatology as an approach for classroom teaching. Eco-translatology is known for its three dimensions: linguistics, cultural and communicative. Newmark (1988) mentioned that the more specific a language becomes for natural phenomena, the more embedded in cultural features it becomes. These cultural words words are easy to detect since they are primarily associated with a particular language that cannot be translated. This study explores eco-translatology implementation by 50 English literature students in the fourth semester of Universitas Negeri Jakarta by employing a descriptive qualitative approach to explore how students apply the approach in translating general text. The writer conducted a field study that inspects the linguistic, cultural, and communicative aspects of the three dimensions of eco-translatology by Hu (2020). The writer found that among the three dimensions of eco-translatology, the linguistic dimension received the highest number, while communicative dimension the lowest. Cultural dimension may be well perceived by the students, yet they found difficulty when finding equivalence of those cultural terms. This calls for a more thorough explanation by translation teachers to guide their students in understanding this new concept of eco-translatology.
The Relationship Between Family Environment and School Environment on Discipline of Students’ Majoring in Accounting at the East Jakarta Vocational High School Anggreani, Raden Andini; Ati Sumiati; Mardi
Interconnection: An Economic Perspective Horizon Vol. 1 No. 2 (2023): Interconnection: An Economic Perspective Horizon
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/interconnection.v1i2.32

Abstract

This study aims to know: (1) relationship between family environment and students’ discipline; (2) relationship between school environment and students’ discipline; and (3) relationship between family environment and school environment on students’ discipline. From all vocational high school in East Jakarta, Researchers took samples from two schools. The reachable population in this study were all students’ that majoring accounting on SMK 48 and SMK 46, totaling of 431 people. With the proportion random sampling technique, the total of sample is 81 students’. The questionnaires that researchers distributed were measured using a Likert Scale. Based on the results of research conducted by researchers on all of three variables, it appears in the results of the calculation of the coefficient of determination (R2), that the percentage of the relationship between the family environment and student discipline is 17%. The percentage of relationship between school environment and students’ discipline is reaches 30.5% and with the coefficient determination test it can be concluded that Family Environment and School Environment simultaneously has a positive relationship on Students’ Discipline by 32%.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023 Talytha Anastasya; Santi Susanti; Ati Sumiati
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jkaaej05

Abstract

This study aims to examine the effect of Green Accounting, Corporate Social Responsibility (CSR) and Company Size as moderating variables on Profitability. The research method used in this research is quantitative method. Data collection techniques are carried out by documentation techniques. The population used in this study is the Basic Materials Sector Company listed on the Indonesia Stock Exchange in 2023. The sampling technique used was purposive sampling with the final sample being 53 sample companies. Data obtained by collecting annual financial report data and sustainability reports of Basic Materials Sector Companies on the website of each company. The data analysis technique used is simple regression analysis and Moderated Regression Analysis (MRA) which has previously passed the classical assumption test and hypothesis testing using the help of SPSS software version 26 for windows. The results showed that Green Accounting and Corporate Social Responsibility (CSR) had no effect and were not significant to Profitability, and company size could not moderate the effect of Green Accounting on Profitability and company size could not moderate the effect of Corporate Social Responsibility (CSR) significantly on Profitability in basic materials companies.
Peran Mediasi Efikasi Diri Pada Pengaruh Kompetensi Kejuruan Dan Praktik Kerja Industri Terhadap Kesiapan Kerja Inge Damayanti; Dwi Handarini; Ati Sumiati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4372

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi kejuruan dan praktik kerja industri terhadap kesiapan kerja melalui mediasi efikasi diri. Jenis penelitian ini adalah penelitian kuantitatif. Populasi terjangkau dalam penelitian ini berjumlah 144 responden pada siswa kelas XII Kompetensi Keahlian Akuntansi si SMK Negeri 13 Jakarta dan SMK Negeri 42 Jakarta. Sampel yang digunakan sebanyak 106 responden yang diperoleh dengan rumus slovin dengan teknik pengambilan sampel yaitu simple random sampling. Teknik pengambilan data menggunakan kuesioner dan dokumentasi. Teknik analisis data yang digunakan untuk uji hipotesis yaitu uji t, analisis jalur, dan uji sobel. Hasil dari penelitian menunjukkan bahwa kompetensi kejuruan berpengaruh positif terhadap kesiapan kerja, praktik kerja industri berpengaruh terhadap kesiapan kerja, efikasi diri berpengaruh terhadap kesiapan kerja, kompetensi kejuruan berpengaruh terhadap efikasi diri, praktik kerja industri berpengaruh terhadap efikasi diri, efikasi diri dapat memediasi kompetensi kejuruan terhadap kesiapan kerja, dan efikasi diri dapat memediasi pengaruh praktik kerja industri terhadap kesiapan kerja. Penelitian ini menunjukkan bahwa kesiapan kerja dapat ditingkatkan melalui kompetensi kejuruan, praktik kerja industri, dan efikasi diri yang baik.