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THE INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT QUALITY, AND FINANCIAL DISTRESS ON EARNINGS MANAGEMENT Sampurno, Seto Aji; Respati, Dwi Kismayanti; Susanti, Santi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.788

Abstract

Earnings management is a series of actions taken by company management to increase reported earnings in a certain accounting period, without corresponding growth in the company's long-term earnings. This is done by managers to satisfy personal interests or boost the market value of the company so that it will look profitable for users of financial information. This study aims to empirically examine the effect partially and simultaneously between the independent variables of independent commissioners, audit quality, and financial distress with the dependent variable of earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2022. The sampling technique used is simple random sampling method with the final sample being 100 sample companies with a total of 200 observational data. The data analysis technique in this study used multiple linear regression analysis and the data was processed with the help of the SPSS Version 25 program. The results of this study indicate that independent commissioners partially had a significant negative effect on earnings management, audit quality partially had no effect on earnings management, and financial distress partially had a significant positive effect on earnings management. The results of research by independent commissioners, audit quality, and financial distress simultaneously have an influence on earnings management.
Penyuluhan Gizi Dan Pemberdayaan Ekonomi Perempuan Kelurahan Sindang Barang Bogor Susanti, Santi; Zulaihati, Sri
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.206 KB) | DOI: 10.21009/JPMM.001.1.06

Abstract

Good toddlers growth is strongly supported by the fulfillment of nutritional needs. Parents in this case mothers who bond very closely with children are expected to provide and provide nutritious food to their children. Fulfilling children nutrition can not be separated from the economic level of society. Currently there are many families who are not able in economic terms and result in the fulfillment of childhood nutrition becomes a priority for the family. The way that mothers can provide nutritious food is by doing nutritional counseling, on the other hand also need an effort to increase family economic level with craft training so that empowerment of woman in family become optimal. This training is prepared by direct practice simulation method, and at final destination Of this training is the mothers can provide nutritious food for balitanya and economic fulfillment through the training of making brooches that can supplement family income can be done in the spare time
Technology-Based Interactive Learning Media Training for Lecturers Respati, Dwi Kismayanti; Mardi; Handarini, Dwi; Sumiati, Ati; Susanti, Santi; Zulaihati, Sri; Fauzi, Achmad
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 7 No. 1 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.1.04

Abstract

The progress of ICT is closely related to teaching and learning activities in an educational institution. Coupled with the distance learning situation, the learning process must be interactive and attract students' interest in learning. To improve the quality of learning, lecturers need to present an innovative and interesting learning media. This community service activity is held to develop the ability of lecturers in teaching through Prezi and Canva media training. The activity was held by virtual zoom and was attended by 48 lecturers from Musi Rawas University, Malikussaleh University and STIEBI Prana Putra. This study uses qualitative methods to observe the object naturally. Participants' performance will be evaluated by pre- and post-tests. The post-test results show an increase in lecturers' skills in mastering Prezi and Canva media. The results of the satisfaction survey also showed that all participants were satisfied with this activity and expected similar activities to be held regularly.
PENGARUH EFIKASI DIRI, TEMAN SEBAYA, DAN INTEGRITAS SISWA TERHADAP KECURANGAN AKADEMIK Aurel, Dinda Natasya; Fauzi, Achmad; Susanti, Santi
JURNAL RISET PENDIDIKAN DAN PENGAJARAN Vol. 2 No. 2 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jrpp.v2i2.460

Abstract

This study aims to determine the effect of self-efficacy, peers, and student integrity on academic cheating. The study uses quantitative methods with survey methods, including validity tests, reliability tests, multiple linear regression analysis tests, normality tests, linearity tests, and hypothesis testing. The research was conducted at SMK Negeri 14 Jakarta, and a sample of 152 respondents was obtained using a random sampling approach. The findings of this study indicate that self-efficacy, peers, and student integrity have a partial and significant effect on academic cheating. Additionally, self-efficacy, peers, and student integrity have a simultaneous and significant effect on academic cheating. Together, self-efficacy, peers, and student integrity significantly influence academic cheating.
PENGARUH MOTIVASI BELAJAR, SELF EFFICACY DAN PROKRASTINASI TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA FAKULTAS EKONOMI UNIVERSITAS NEGERI JAKARTA DALAM MENYELESAIKAN TUGAS AKHIR Putri Maulida, Nabila; Susanti, Santi; Fauzi, Achmad
JURNAL RISET PENDIDIKAN DAN PENGAJARAN Vol. 2 No. 2 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jrpp.v2i2.494

Abstract

This study aims to determine whether there is an influence between learning motivation and procrastination on academic fraud behavior in students of the Faculty of Economics, Jakarta State University in completing their final assignment. The population in this study were students of the Faculty of Economics, Jakarta State University class of 2019 who were in the process of completing their final project, with an affordable population of 402 students. The sampling technique used proportional random sampling with a total sample of 201 respondents. The research method used is a quantitative method with a questionnaire or survey model. The research analysis method is a descriptive statistical test, validity test, reliability test, normality test, linearity test, multiple linear regression analysis, coefficient of determination (R2 Square), and hypothesis testing (T test and F test). The results of testing the data that has been done show that learning motivation has a negative and significant effect on academic fraud behavior, self-efficacy has a negative and significant effect on academic fraud behavior, procrastination has a positive and significant effect on academic fraud behavior and lastly learning motivation, self-efficacy and procrastination together - equally influential and significant to academic fraud behavior.
Legal Actions Of Notaries Who Feel Aggrieved By The Decision Of The PTUN Court On Dismissal In PTUN Decision Number 200/PK/2022 In Jakarta Susanti, Santi; Sentot Sudarwanto, Albertus; Tuhana, Tuhana
International Journal of Educational Research & Social Sciences Vol. 5 No. 2 (2024): April 2024 ( Indonesia - Kenya - Libya )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v5i2.787

Abstract

As a public official, a Notary can be dishonorably dismissed if proven to have committed a criminal offense, as stipulated in the Notary Position Law. Although regulations related to dishonorable dismissal for notaries already exist, they are considered somewhat unclear. The issues discussed in this study include the substance of legal remedies for notaries who are dishonorably dismissed due to criminal convictions with a threat of less than five years. The research method used is normative juridical, with data collection through document study and literature review. The analytical approach used is qualitative. The research findings regarding the substance show that criminal offenses that can lead to dishonorable dismissal for notaries are criminal offenses with a prison sentence of 5 (five) years or more that have obtained legal force, whether committed in a personal or official capacity. Furthermore, the legal remedy for a Notary who is faced with dishonorable dismissal when convicted with a sentence of less than five years is to file a lawsuit to the State Administrative Court. This lawsuit is addressed to the Minister of Law and Human Rights as Defendant I, and the Notary as Defendant II.
Motif Ber-kasundaan Pelaku Seni Keturunan Tionghoa di Kota Bandung Susanti, Santi; Rachmaniar, Rachmaniar
CARAKA : Indonesia Journal of Communication Vol 3, No 1 (2022): Caraka : Indonesia Journal of Communication
Publisher : Indonesian Scientific Journal (Jurnal Ilmiah Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/caraka.v3i1.66

Abstract

Seni budaya Sunda tumbuh dan berkembang di wilayah Jawa Barat yang dihuni orang Sunda. Kota Bandung sebagai ibukota Jawa Barat, merupakan wilayah yang memiliki keragaman penduduk dengan berbagai latar belakang budayanya. Interaksi dan komunikasi yang berlangsung di antara warga masyarakat menumbuhkan rasa memiliki budaya Sunda pada diri warga Kota Bandung keturunan Tionghoa, yang diungkapkan dalam wujud yang mereka sukai, salah satunya adalah seni. Penelitian ini bertujuan untuk mengungkapkan motif berkasundaan pelaku seni keturunan  Tionghoa di Kota Bandung. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan fenomenologi, yang menekankan pada pengungkapan pengalaman informan dalam menjalankan kasundaan melalui kesenian. Informasi diperoleh melalui purposive sampling. Pengumpulan data dilakukan melalui wawancara mendalam serta observasi dan penelaahan dokumen serta literatur yang relevan dengan penelitian. Analisis data menggunakan analisis data interaktif Miles-Huberman dan verifikasi data dilakukan melalui triangulasi. Hasil penelitian menunjukkan bahwa motif berkasundaan para pelaku seni keturunan Tionghoa di Kota Bandung terdiri dari because motive dan in order to motive, yang menjadi aspek pendorong dan aspek harapan. Aspek pendorong terbagi ke dalam aspek ekstrinsik dan aspek intrinsik. Aspek pendorong ekstrinsik yang berasal dari luar diri individu terdiri dari interaksi dengan lingkungan sosial dan alam. Sementara itu, aspek intrinsik, yang bersumber dari dalam diri dan keluarga inti individu informan terdiri dari minat, hobi dan bakat serta keberakaran pada budaya Sunda. Kedua aspek tersebut menghasilkan aspek harapan yang ingin dicapai individu dalam ber-kasundaan, seperti melestarikan budaya Sunda dan masyarakat dapat menghargai alam.
Implementasi Strategi Kepala Sekolah dalam Penguatan Pendidikan Karakter Peserta Didik Susanti, Santi; Lian, Bukman; Puspita, Yenny
Jurnal Pendidikan Tambusai Vol. 4 No. 2 (2020): August 2020
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v4i2.629

Abstract

Penelitian ini bertujuan untuk mendeskripsikan bagaimana strategi kepala sekolah dalam penguatan pendidikan karakter peserta didik, implementasinya dan hasil dari implementasi tersebut di SD Negeri 12 Betung. Metode yang digunakan ialah metode kualitatif dengan analisis deskriptif. Berdasarkan hasil analisis data observasi dan wawancara menunjukkan bahwa 1) strategi kepala sekolah dalam penguatan pendidikan karakter peserta didik yaitu a) pengintegrasian ke dalam kegiatan intrakurikuler, b) pengintegrasian ke dalam kegiatan ekstrakurikuler; c) pembiasaan di sekolah; 2) implementasi strategi tersebut a) mengintegrasikan pendidikan karakter ke dalam setiap mata pelajaran atau tema dan muatan lokal; b) mengintegrasikan ke dalam kegiatan ekstrakurikuler yang ada di SD Negeri 12 Betung antara lain pramuka, dokter cilik, dan drumband dengan cara pemberian motivasi, pemberian nasihat, pemberian penghargaan atau hadiah, pemberian sanksi dan keteladanan; c) keteladanan, kegiatan rutin, kegiatan spontan, dan pengkondisian; 3) hasil implementasi strategi tersebut dapat dilihat pada a) penilaian afektif, b) nilai rapor siswa, dan c) buku konseling. Dari ketiga penilaian di atas hasil implementasi strategi kepala sekolah dalam penguatan pendidikan di SD Negeri 12 Betung termasuk kategori baik.
ANALISIS INTENSI PENGGUNAAN FINTECH SYARIAH DI KALANGAN GENERASI Z: TANTANGAN DAN PELUANG Takidah, Erika; Susanti, Santi
AMAL: Jurnal Ekonomi Syariah Vol. 6 No. 1 (2024): June 2024
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v6i1.7128

Abstract

Generasi Z, yang tumbuh di era teknologi canggih, memerlukan pendekatan pembelajaran yang inovatif. Meskipun mereka mahir dalam penggunaan teknologi, baik pembelajaran daring maupun luring belum sepenuhnya memenuhi kebutuhan mereka. Mereka lebih suka pembelajaran melalui pengalaman dan kurang berminat berinteraksi secara langsung dengan orang banyak. Dalam pembelajaran fintech dan fintech syariah, mahasiswa terlibat dalam diskusi kelas dan aplikasi praktis, namun juga didorong untuk terlibat secara langsung dengan dunia industri keuangan. Sebagian besar mahasiswa menunjukkan minat tinggi karena menyadari potensi pertumbuhan industri ini di masa depan, menginginkan mata kuliah yang lebih aplikatif. Penelitian melibatkan kuisioner terkait intensi mahasiswa dalam menggunakan produk fintech, dengan enam variabel UTAUT dan dua variabel privasi. Hasilnya menunjukkan minat tinggi generasi Z pada fintech dan fintech syariah. Intensi penggunaan dipengaruhi secara positif dan signifikan oleh kondisi fasilitas dan dukungan privasi. Privasi dianggap sangat penting bagi generasi Z, menunjukkan kehati-hatian dalam penggunaan teknologi. Kesimpulannya, generasi Z menunjukkan antusiasme besar terhadap fintech dan fintech syariah. Fokus pada privasi dan kondisi fasilitas menjadi faktor utama dalam intensi penggunaan teknologi keuangan ini di kalangan mahasiswa. Kata Kunci: Edukasi, Literasi Teknologi Keuangan, Fintech Syariah, UTAUT, Privasi
Pemberdayaan Remaja Sehat di Masa Pandemi Covid-19 Melalui Program Saung Remaja Sehat (SAREAT) Susanti, Santi; Mulyani, Sri; Rosmiati, Tita; Maulida, Sopi
Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Vol 7, No 4 (2023): Jurnal Pelayanan dan Pengabdian Masyarakat (PAMAS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/pamas.v7i4.2949

Abstract

The COVID-19 pandemic has had a significant impact on various aspects of life, including the health and welfare of teenagers in various regions, including Cikunir Village, Singaparna District, Tasikmalaya Regency. This condition requires creative and innovative steps to ensure that the younger generation continues to have access to accurate health information, emotional support, and the skills needed to maintain the health of themselves and the community around them. One alternative to make this happen is through skills training in making hand sanitizer and mask connectors for entrepreneurship. This community service aims to improve the ability of teenagers in Cikunir Village in the skills of making hand sanitizers and mask connectors so that they become productive teenagers in filling their free time positively. This youth empowerment was attended by nine youth posyandu cadres. The training implementation time is one month. The results of the training showed that the teenagers were able to make hand sanitizer and mask connectors and form associations SAREAT/Healthy youth group. The youth's production is marketed to village communities and peers using two methods, namely selling directly and online. The conclusion of youth empowerment during the Covid-19 pandemic the teenagers were able to make hand sanitizer according to WHO standards and mask connectors and shapes SAREAT namely a place for youth creativity in the field of entrepreneurship. Keywords : covid-19, hand sanitizer, masks, empowerment, teenagers
Co-Authors Achmad Fauzi Adriansyah, Muhammad Yusuf aida fitria Akhmad Nugraha Alam, Pandu Watu Asep Suryana ATI SUMIATI, ATI Aurel, Dinda Natasya Baagil, Khodijah Bukman Lian, Bukman Dea Fauzia Lestari, Dea Fauzia Deddy Mulyana Dewi Setyaningsih Dian Wardiana Sjuchro Dwi Handarini, Dwi Erika Takidah Esih, Suka Etty Gurendrawati, Etty Evi Rosfiantika Fadilah, Tifani Nur Febrianto, Muhammad Riza Hanief Fitri Perdana, Fitri Gustiana, Asep Deni Haris, Nurul Hanifa Hartanto, Mochamad Tri Henny Sri Mulyani Rohayati I Wayan Nurjaya Irsy, Rahmadiani Irzal Effendi iwan koswara, iwan Jimi Narotama Mahameruaji Khasna, Tri Mei Khotimah, Ulfah Husnul Kismiyati El Karimah Kokom Komariah Kurniasari, Harini Dwi Lilis Lisnawati Lilis Puspitasari Mardi Mardi Mardi Martinez, Stepahnie J. Masruroh MASRUROH Maulida, Sopi Meilinda Mogot, Yuni Musthofa Hadi Nasution, Syamsuddin Ali Nikmah, Balqis Nurul Ninis Agustini Damayani Novika, Almira Gitta Nugraha, I Gusti Wayan Albar Nugraha, Teguh Nugroho Susanto Nur Rokhmat Nurtania, Yuni Nurtania, Yuni Pebrian, Rizky Petrolis Nusa Perdana, Petrolis Nusa Pinkan, Friska Nabilla Puradiredja, Sena Pasha Purwita, Anis Puspita, Yenny Putri Maulida, Nabila Qurrati A’inina, Fanny Rachmaniar Rachmaniar Rahmadi, Rico Tri Rangga Saptya Mohamad Permana Rastina Ratmita, Reksa Anggia Ratna Sariningsih Respati, Dwi Kismayanti Rida Prihatni Rosmiati, Tita Rudiyanto Hartono, Dwiki Salsabila, Afviya Samingan Samingan Sampurno, Seto Aji Saputra, Sandi Jaya Seftiyana, Devi Sentot Sudarwanto, Albertus Silvana Rachmawati, Tine Sri Mulyani Sri Seti Indriani Sri Zulaihati, Sri Subaeti, Tri Sukaesih Sukaesih, Sukaesih Sulistyoningsih, Hariyani Sumardi . Susi Indriani Suwandi Sumartias Syifaurrohman, Mochammad Angga Teguh Prasetyo Thifalia, Naurah Tri Prartono Tuhana Tuhana Wahono, Puji Wahyu Gunawan Wahyuningsih, Melania Wenno, Max Robinson Widayati, Titik Wijayanti, Henny Noor Wina Erwina Yeni Rachmawati Yuliwarni, Eka Zaki, Nurul Hidayah Mat