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All Journal Jurnal Pendidikan Matematika dan IPA Jurnal Ekonomi : Journal of Economic Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Journal of Management and Business Review Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Mitra Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sketsa Bisnis JAE (Jurnal Akuntansi dan Ekonomi) Transparansi Jurnal Ilmiah Ilmu Administrasi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Aktiva : Riset Akutansi dan Keuangan AKSELERASI: Jurnal Ilmiah Nasional JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Influence: International Journal of Science Review Jurnal Ilmiah Research Student Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ENDLESS : International Journal of Future Studies Journal of Ekonomics, Finance, and Management Studies Oikonomia : Journal of Management Economics and Accounting
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PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE TWO STAY TWO STRAY TERHADAP HASIL BELAJAR DAN SIKAP ILMIAH SISWA PADA MATERI KEANEKARAGAMAN HAYATI DI KELAS X MAN 1 PONTIANAK Purwaningsih, Eny; Ariyati, Eka Ariyati; Ganda Putri Panjaitan, Ruqiah
Jurnal Pendidikan Matematika dan IPA Vol 5, No 2 (2014): Juli 2014
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.083 KB) | DOI: 10.26418/jpmipa.v5i2.13369

Abstract

This research was aimed to determine the implementation of cooperative learning through two stay two stray type toward the students achievement and behavior on biodiversity material on tenth grade students in MAN 1 Pontianak. Quasi experiment by control group pre-test post-test design was used as the form of research. The tools of data collecting were students test result in essay and questionnaires. The students average score of post-test by using two stay two stray learning method is 28,27 meanwhile the students behaviour average is 73,74 %. It showed that the implementation of two stay two stray can increase students learning achievement and behaviour.Keywords: two stay two stray, biodiversity.
Struktur Kepemilikan Memoderasi Pengaruh Profitabilitas Terhadap Kebijakan Dividen Purwaningsih, Eny
Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i2.2805

Abstract

Penelitian ini bertujuan untuk mengetahui struktur kepemilikan memoderasi pengaruh profitabilitas terhadap kebijakan dividen. Dividend Payout Ratio digunakan sebagai proksi untuk kebijakan dividen. Data untuk penelitian ini diperoleh dari data sekunder dengan metode purposive sampling. Ada 65 perusahaan termasuk kategori LQ45 secara berturut-turut terdaftar di Bursa Efek Indonesia selama periode 2013-2017 yang digunakan sebagai sampel. Penelitian ini menggunakan teknik regresi linier berganda dengan Moderated Regression Analysis (MRA) sebagai metode analisis.Hasil penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap kebijakan dividen. Hasil pengujian pada variabel moderasi menunjukkan bahwa struktur kepemilikan menggunakan proksi adalah kepemilikan institusional dapat memoderasi hubungan antara profitabilitas dan kebijakan dividen, sedangkan kepemilikan manajerial dan kepemilikan asing tidak memoderasi hubungan antara profitabilitas dan kebijakan dividen.Kata kunci: Kebijakan dividen, profitabilitas dan struktur kepemilikan.
Pengaruh Keputusan Investasi, Pendanaan dan Dividen Terhadap Nilai Perusahaan Purwaningsih, Eny; Siddki , Maulana Ajwa
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 3 No 2 (2021): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v3i2.87

Abstract

This research was conducted to analyze the effect of investment decisions, funding decisions, and dividends on the value of companies in the manufacturing companies in the food and beverage sector, which are listed on the 2016-2020 Efek Stock Exchange in Indonesia. The sample used in this research is 6 samples of mmanufacturing companies in the food and beverage sector issues listed. The sampling criteria are companies listed on the Indonesia Stock Exchange 2016-2020, companies publishing annual financial reports for the 2016-2020 period in a row, companies having complete financial statement data related to the variables in the study, and the company earned a net profit in the 2016-2020 period. This study aims to analyze and prove empirically the effect of investment decisions, funding decisions, and dividends on firm value. The research data collection method uses secondary data. The sampling method uses the purposive sampling technique. The data analysis method uses multiple regression analysis. Based on the results of the test, it is known that simultaneously, it shows that the investment decisions, funding decisions, and dividend decisions have an effect on the value of the companies in the Indonesian food and beverage sector that are listed in 2016. The results of the partial test show that the investment decision has an significantly positive effect on the value of the company, the funding decision has no significant impact on the value of the company and has an significantly positive effect on this decision.
The Effect of Tax Expenses, Tunneling Incentives, and Level of Debt on Transfer Pricing Wulandari Agustiningsih; Gebrina Riski; Eny Purwaningsih; Hermanto Hermanto; Menik Indrati
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.821

Abstract

This study examine effect of tax expenses, tunneling incentives and leverage on transfer pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was determined using purposive sampling in order to obtain a sample data of 22 from 179 population data. The type of data used is secondary data obtained from the website www.idx.co.id.  The analytical method used is multiple regression analysis. The results shown in this study indicate that tax expense and leverage do not have a significant effect on transfer pricing while tunneling incentives have a significant positive effect on transfer pricing.
Pengaruh Struktur Kepemilikan, Struktur Modal dan Pertumbuhan Aset terhadap Kebijakan Dividen Eny Purwaningsih; Karimah Lestari
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 1 (2021): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v6i1.792

Abstract

Pada saat ini perusahaan harus memiliki kapasitas untuk mengelola sumber pembagian dividen perusahaan dengan baik untuk dapat menarik investor sehingga tujuan dari penelitian ini yaitu mengetahui secara empiris mengenai pengaruh struktur kepemilikan manajerial, struktur kepemilikan institusional, struktur kepemilikan asing, struktur modal, dan pertumbuhan aset terhadap kebijakan dividen baik secara parsial maupun secara simultan pada perusahaan sektor Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Penelitian ini menggunakan jenis penelitian kausal komparatif (causal comparative research) yang digunakan untuk mengetahui hubungan antara sebab dan akibat pada dua variabel atau lebih. Sampel pada penelitian ini yaitu perusahaan Manufaktur sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020 dengan menggunakan metode purposive sampling. Terdapat 6 perusahaan yang memenuhi kriteria sampel penelitian, sehingga sampel sebanyak 30 laporan keuangan. Hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh positif dan signifikan dari variabel kepemilikan manajerial terhadap kebijakan dividen, sedangkan variabel kepemilikan institusional, kepemilikan asing, struktur modaldan pertumbuhan aset tidak memiliki pengaruh terhadap kebijakan dividen. Secara simultan terdapat pengaruh dari variabel kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, struktur modal dan pertumbuhan aset terhadap kebijakan dividen. 
PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE Eny Purwaningsih
Jurnal Mitra Manajemen Vol 2 No 4 (2018): Jurnal Mitra Manajemen Edisi Juli
Publisher : Kresna Bina Insan Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.804 KB) | DOI: 10.52160/ejmm.v2i4.117

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan kinerja lingkungan terhadap return saham dengan corporate governance sebagai variabel moderasi. Cumulative Abnormal Return digunakan sebagai proksi untuk return saham. Data untuk penelitian ini diperoleh dari data sekunder dengan metode purposive sampling. Ada 85 perusahaan sektor manufaktur peserta PROPER yang berturut-turut terdaftar di Bursa Efek Indonesia selama periode 2013-2017 yang digunakan sebagai sampel. Penelitian ini menggunakan teknik regresi linier sederhana sebagai metode analisis.Hasil penelitian ini menunjukkan bahwa pelaksanaan kinerja lingkungan memiliki pengaruh positif terhadap return saham. Hasil pengujian pada variabel moderasi menunjukkan bahwa corporate governance menggunakan proksi adalah keahlian komisaris independen dan keahlian komite audit tidak memoderasi hubungan antara kinerja lingkungan dengan return saham.
PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE Eny Purwaningsih
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 2 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.887 KB) | DOI: 10.21009/wahana.12.025

Abstract

The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis. This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return. Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee.
Pengaruh Earnings per Share, Return on Equity, Price to Book Value, dan Total Arus Kas Terhadap Harga Saham Eny Purwaningsih; Ganda Setiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.953 KB) | DOI: 10.54259/akua.v1i2.546

Abstract

This study was conducted to analyze the effect of earnings per share, return on equity, price to book value, and total cash flow on stock prices in manufacturing companies in various industrial sectors. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. Sample in this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange e for the period 2018-2020 using the purposive Sampling method. There are 14 companies that meet the research sample criteria, so sample is 42 financial statement data. Based on test results, it is known that simultaneously earnings per share, return on equity, price to book value, and total cash flow have a simultaneous effect on stock prices in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange e in 2018-2020. The partial test results show earnings per share has a positive effect on stock prices, return on equity has no effect on stock prices, price to book value has a positive effect on stock prices, and total cash flow has a positive effect on stock prices.
Pengaruh Modal Intelektual, Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Eny Purwaningsih; Euis Kurniawati
Tirtayasa Ekonomika Vol 17, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i1.12291

Abstract

This study was conducted to analyze the influence of intellectual capital, capital structure, and sales growth on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this study is food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2018-2020. This research data collection method uses secondary data. The sampling method used purposive sampling technique. Methods of data analysis using multiple regression analysis. Based the test results, it is simultaneously shows that financial performance, capital structure, and sales on financial performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The partial test results show that intellectual capital has significant positive effect on financial performance, debt policy has significant negative effect on financial performance and sales growth has no significant effect on financial performance.
Pengaruh Struktur Kepemilikan, Struktur Aset dan Profitabilitas Terhadap Kebijakan Hutang Eny Purwaningsih; Zefanya Gabriella Gulo
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i2.2439

Abstract

Recently the company must have the ability to manage the company's funding sources as well to avoid company losses so the purpose of this study is to find out empirically about the influence of managerial ownership structure, institutional ownership structure, foreign ownership structure, asset structure, and profitability on debt policy in partially or simultaneously in Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 6 companies that meet the criteria of the research sample, so the sample is 30 financial statements. The results showed that partially there was a significant and significant influence of institutional ownership (IOWN), foreign ownership (FOWN), and profitability (NPM) variables on debt policy, while managerial ownership (MOWN) and asset structure (FASDR) variables had no influence on debt policy. Simultaneously there is influence of managerial ownership (MOWN), institutional ownership (IOWN), foreign ownership (FOWN), asset structure (FASDR) and profitability (ROE) on debt policy.