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All Journal Medika Respati : Jurnal Ilmiah Kesehatan Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Jurnal Manajemen Riset Inovasi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Mount Hope Management International Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Sri Yuni
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Nursing Public Health Social Sciences

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PENGARUH PEMBERIAN PEREGANGAN (STRETCHING) TERHADAP PENURUNAN KELUHAN NYERI PUNGGUNG BAWAH (LOW BACK PAIN) PADA PERAJIN LOGAM KAMPUNG BASEN KOTAGEDE YOGYAKARTA TAHUN 2017 Sri Yuni
Medika Respati : Jurnal Ilmiah Kesehatan Vol 13 (2018): Suplemen Medika Respati Februari 2018 Vol 13
Publisher : Universitas Respati Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.16 KB) | DOI: 10.35842/mr.v13i0.137

Abstract

The background of this research is the prevalence of musculoskeletal disease in Indonesia, based on diagnosis by health personnel is 11.9 percent and based on diagnosis or symptoms that is 24.7 percent. Ninety percent of Low Back Pain cases are not caused by organic abnormalities, but by body position mistakes in work. Sitting for a long time is the biggest cause of lower back pain. Stretching should be done to move the muscles in the lower back and for blood circulation smoothly. This method is useful for workers to avoid back problems. From the data recorded that 65 metal craftsmen in Kampung Basen, about 36 of them have moderate low back pain and 29 of them have mild back pain.The purpose of this research was to determine the effect of stretching on low back pain complaints of metal crafters in Kampung Basen Kotagede Yogyakarta.The method in this research is quantitative research with quasi experimental approach and using Non-Equivalent Control Group design. Sampling in this research using purposive sampling technique and data analysis used is univariate and bivariate analysis using man-whitney.Based on the results of analysis it is known that there is an effect of stretching on lowering of low back pain of metal crafters on Basen Village Kotagede Yogyakarta with p value 0,017 (<0,05) and Z value -2,392 ( > 1.96).Keyword : Stretching, Low Back Pain, Metal Craftmen
Pengaruh Kesesuaian Kompensasi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan) Anna Carmila; Sri Yuni; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 2 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i2.13604

Abstract

  Penelitian ini bertujuan untuk menguji pengaruh Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan). Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuisioner. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 responden yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Pengujian dilakukan baik secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa secara parsial Kesesuaian Kompensasi dan Moralitas Aparat berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi. Sedangkan Asimetri Informasi berpengaruh positif terhadap Kecenderungan Kecurangan Akuntansi. Serta pengujian secara simutan menunjukkan bahwa Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi secara bersama-sama berpengaruh terhadap Kecenderungan Kecurangan Akuntansi. Nilai koefisien determinasi (adjusted  R square) sebesar 0,285 atau 28,5%. Hal ini berarti  28,5% variabel Kecenderungan Kecurangan Akuntansi dapat dijelaskan oleh variabel Kesesuaian Kompensasi, Moralitas Aparat dan Asimetri Informasi. Sedangkan sisanya yaitu sebesar 71,5% (100% - 28,5%) dapat dijelaskan oleh variabel variabel lain di luar penelitian. Sehingga berdasarkan hasil penelitian, maka saran yang diberikan bagi penelitian selanjutnya disarankan untuk menambah variabel independen serta dilakukan penambahan dengan menggunakan variabel moderasi atau intervening. Serta bagi objek penelitian ketika menemukan kasus atau gejala-gejala yang merujuk pada kecurangan, hendaknya segara melaporkan kepada pihak yang berwenang agar tindakan kecurangan dapat dicegah dan diatasi. Kata Kunci: Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntansi
Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Natalia Margaretta Siringo-Ringo; Darmae Nasir; Christina Fransiska; Sri Yuni; M. Ichsan Diarsyad; Iwan Christian
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.746

Abstract

This study aims to provide an empirical explanation of the Influence of Investment Decision and Funding Decisions on Firm Value with Firm Size as a Moderating Variable in Consumer Goods Companies. The research method used in this study is a quantitative descriptive research approach. The samples in this study are 25 Consumer Goods Companies that are listed on the Indonesia Stock Exchange for 2019-2021. The date werw then analyzed using multiple regression analysis and moderated regression analysis (MRA). By using SPSS 25 software. The result showed that the investment decision variable had a negative and significant effect on firm value, while the funding decision variable had a negative and significant effect on firm value. Then fpr the company size variable it is able to strengthen the investment decision variables and funding decisions on firm value. The company is expected to provide benefits for the company’s management to increase the value of the company in the future. Investors are expected to minimize risk in investing. For future researchers, it is hoped that they can add other variables that might better predict the value relevance of financial statements
Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi : Studi Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Periode 2019-2022 Nur Halimah; Sri Yuni; Agus Kubertein
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i1.1127

Abstract

This research aims to examine the influence of institutional ownership and independent commissioners on the integrity of financial reports with audit quality as a moderator. The population in this study are manufacturing companies in the basic industry and chemical sub-sectors listed on the IDX for the 2019-2022 period. The sampling method uses sampling with a total sample of 46 companies. The data analysis technique uses the SPSS version 25 program. The data analysis technique in this research uses descriptive statistics, classical assumption tests, multiple regression analysis, moderated regression analysis and hypothesis testing using the t test and coefficient of determination test. The test results show that institutional ownership has no effect on the integrity of financial reports, while independent commissioners have a negative and significant effect on the integrity of financial reports. Then audit quality as a moderator is unable to moderate the influence of institutional ownership on the integrity of financial reports. Meanwhile, audit quality is able to moderate the influence of independent commissioners on the integrity of financial reports
Analisis Pengaruh Current Ratio, Price To Book Value Dan Earning Per Share Terhadap Harga Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi Franki Sinaga; Sri Yuni; Agus Kubertein; Mutmainah Mutmainah; Tatik Zulaika; Darmae Nasir
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.112 KB) | DOI: 10.54066/jrea-itb.v1i2.268

Abstract

This study aims to determine the effect of the current ratio, price to book value, and earnings per share on stock prices in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research. The data used in this research is secondary data with a period of 3 years. The method used in this study is Multiple Regression Analysis. As the dependent variable in this study the current ratio, price to book value, earnings per share, and stock prices as independent variables, as well as price earning ratio as a moderating variable. The results of this study are that partially price to book value and earnings per share have a positive and significant effect on stock prices, and the current ratio has a negative and insignificant effect on stock prices. And in moderation the price earning ratio as a moderating variable is able to strengthen the relationship between price to book value to stock prices, and the price earning ratio weakens the relationship between current ratio, earnings per share to stock prices. Simultaneously, the current ratio, price to book value and earnings per share together have a positive and significant effect on the stock price variable.
Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni; Iwan Christian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.935

Abstract

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.
SUSTAINABILITY DISCLOSURE: AN EMPIRICAL STUDY OF INDONESIA'S MINING SECTOR Fuanni, Fuanni; Sri Yuni; Ade Yuniati
Mount Hope Management International Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v2i3.546

Abstract

The growing recognition of environmental and social issues has intensified the pressure on companies to meet their social and environmental obligations. Particularly in the mining industry, environmental concerns that were previously overlooked have emerged as critical topics in sustainability dialogues. This research seeks to explore the intricacies of the relationship between corporate actions and sustainability practices within Indonesia's mining sector. The study analyzes data from 16 mining firms over the timeframe of 2020 to 2022. Using regression analysis, specifically through the Random Effect Model, the research investigates both direct relationships Findings reeal that the size of a company positively influences the disclosure of sustainability reports. In contrast, factors such as leverage and audit quality do not significantly impact the level of sustainability report disclosures. These results highlight the importance of company size as a driver for transparency in sustainability practices, indicating that larger companies are more likely to respond to stakeholder pressures for environmental accountability. On the other hand, the lack of significant findings related to leverage and audit quality suggests that other dynamics may play a more critical role in shaping sustainability reporting behaviors within the mining sector. This study contributes to a deeper understanding of the factors influencing sustainability disclosures and offers valuable insights for stakeholders seeking to enhance environmental and social governance practices in Indonesia's mining industry. Keywords: Environment, Mining sector, Sustainability reporting disclosure Abstrak Peningkatan kesadaran terhadap isu-isu lingkungan dan sosial telah memperbesar tekanan terhadap perusahaan untuk memenuhi kewajiban sosial dan lingkungan mereka. Secara khusus, dalam industri pertambangan, masalah lingkungan yang sebelumnya sering diabaikan kini menjadi topik penting dalam diskusi mengenai keberlanjutan. Penelitian ini bertujuan untuk mengeksplorasi hubungan yang kompleks antara tindakan korporasi dan praktik keberlanjutan dalam sektor pertambangan di Indonesia. Penelitian ini menganalisis data dari 16 perusahaan pertambangan selama periode 2020 hingga 2022. Dengan menggunakan analisis regresi, khususnya melalui Random Effect Model, penelitian ini menyelidiki hubungan langsung antara variabel-variabel yang relevan. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif terhadap pengungkapan laporan keberlanjutan. Sebaliknya, faktor seperti leverage dan kualitas audit tidak menunjukkan pengaruh signifikan terhadap tingkat pengungkapan laporan keberlanjutan. Temuan ini menekankan pentingnya ukuran perusahaan sebagai faktor pendorong transparansi dalam praktik keberlanjutan, di mana perusahaan yang lebih besar cenderung lebih responsif terhadap tekanan dari pemangku kepentingan terkait akuntabilitas lingkungan. Di sisi lain, tidak adanya pengaruh signifikan dari leverage dan kualitas audit menunjukkan bahwa faktor-faktor lain mungkin memiliki peran yang lebih dominan dalam menentukan perilaku pengungkapan keberlanjutan di sektor pertambangan. Penelitian ini memberikan kontribusi dalam memperluas pemahaman mengenai faktor-faktor yang memengaruhi pengungkapan keberlanjutan serta memberikan wawasan berharga bagi para pemangku kepentingan yang ingin meningkatkan praktik tata kelola lingkungan dan sosial di sektor pertambangan di Indonesia. Kata Kunci: Lingkungan, Sektor Pertambangan, Pengungkapan Laporan Keberlanjutan
Analisis Kinerja Bank Umum dengan menggunakan Metode Risk Based Bank Rating untuk Mengukur Kinerja Keuangan Bank dalam Struktur Modal sebagai Variabel Moderasi : Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Wilianti Wilianti; Sri Yuni; Septa Soraida
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.460

Abstract

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas : Studi Kasus pada Perusahaan Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Irma Lestari; Sri Yuni; Agus Kubertein
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1440

Abstract

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.
Co-Authors Ade Putera Kristiadi Ade Yuniati Agus Kubertein Agus Satrya Wibowo Anna Carmila Christina Fransiska Darmae Nasir Diarta, Anggy Fitria Husnatarina Franki Sinaga Fuanni, Fuanni Gisela Gisela Golda Belladonna Umbing Ichsan Diarsyad Irma Lestari Iwan Christian Lamria Simamora M. Ichsan Diarsyad Mia Agustina Natalia Putri Mitha Hadi Safitri Mutmainah Mutmainah Nadia Priskila Natalia Margaretta Siringo-Ringo Nur Halimah Oktobria Y. Asi Rapel Rapel Rini Oktavia Roy Alpinus Ginting Septa Soraida Tatik Zulaika Wilianti Wilianti Windya Miransa