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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) PEMBELAJAR: Jurnal Ilmu Pendidikan, Keguruan, dan Pembelajaran JURNAL PENDIDIKAN TAMBUSAI Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) International Journal of Business, Law, and Education Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Tata Kelola Pendidikan (JTKP) Indonesian Community Journal Prosiding Seminar Nasional Pengabdian Kepada Masyarakat CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Riset Pendidikan dan Pengajaran (JRPP) Jurnal Penelitian Ilmu Pendidikan Indonesia Research Trend in Technology and Management Lililacs Journal Asian Journal of Applied Education Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Journal of Knowledge and Collaboration
ATI SUMIATI, ATI
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PENGARUH KEBIASAAN BELAJAR TERHADAP HASIL BELAJAR MATA PELAJARAN ADMINISTRASI PAJAK KELAS XI MELALUI MOTIVASI BELAJAR SISWA SMK NEGERI JAKARTA TIMUR Delia Oktaviana, Vonny; Zulaihati, Sri; Sumiati, Ati
JURNAL RISET PENDIDIKAN DAN PENGAJARAN Vol. 2 No. 1 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jrpp.v2i1.448

Abstract

This study aims to examine the effect of study habits on the learning outcomes of 11th-grade Tax Administration subjects among public vocational high school students in East Jakarta. The method used is a quantitative approach, employing proportional random sampling, resulting in a research sample of 122 students. Path analysis and hypothesis testing, including the T test, were utilized for data analysis. The study's findings reveal several significant relationships: there is a positive and significant influence between learning habits and learning outcomes, as well as between learning habits and learning motivation. However, no significant influence was found between learning motivation and learning outcomes, nor between learning habits and learning outcomes through learning motivation. These results indicate that higher levels of learning habits lead to better learning outcomes, and vice versa. Similarly, stronger study habits correlate with increased learning motivation, and vice versa. The research also reveals that student learning outcomes fall into the high category, while learning habits and learning motivation are in the medium category.
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi Dewi, Novelia Puspita; Sumiati, Ati; Fauzi, Achmad
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3005

Abstract

Penelitian ini bertujuan untuk memberikan gambaran tentang Kinerja Keuangan, Ukuran Perusahaan, Good Corporate Governance, dan Nilai Perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Selain itu penelitian ini juga menilai pengaruh kinerja keuangan dan ukuran perusahaan, good corporate governance, dan pengaruhnya terhadap nilai perusahaan. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi penelitian ini adalah 193 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Populasi terjangkau diperoleh dengan metode purposive sampling sebanyak 53 perusahaan. Kemudian pengambilan sampel dilakukan dengan metode Isaac and Michael dengan derajat kebebasan 5% sehingga diperoleh 48 sampel efektif dengan 96 observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi, analisis jalur, analisis koefisien korelasi ganda (R), dan koefisien determinasi (R2). Sedangkan pengujian hipotesis yang digunakan adalah metode statistik uji parsial dan uji simultan menggunakan Eviews 9. Hasil penelitian menunjukan adanya pengaruh positif dan signifikan atas Kinerja Keuangan terhadap Nilai Perusahaan. Ukuran Perusahaan tidak berpengaruh terhadap Nilai Perusahaan. Good Corporate Governance mampu memoderasi hubungan Kinerja Keuangan dengan Nilai Perusahaan dengan arah hubungan negatif signifikan, sementara Good Corporate Governance belum mampu memoderasi hubungan Ukuran Perusahaan dengan Nilai Perusahaan.
PELATIHAN SOFTWARE GRAMMARLY DAN MENDELEY UNTUK MENINGKATKAN KOMPETENSI PENELITIAN DI PERGURUAN TINGGI SWASTA Sumiati, Ati; Sariwulan, Tuty; Ulupui, I Gusti Ketut Agung; Handaru, Agung Wahyu; Dalimunthe, Sholatia; Wahono, Puji; Aditya, Shandy; Suherdi; Febrilia, Ika; Anggraini, Ratna; Prihatni, Rida; Syalsabila, Anis; Mufidah, Chusnanik; Maharani, Diva
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

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

Abstract

Abstract A research article is a scientific paper that contains the results of research conducted by a person or a group of researchers. With many research articles, the quality of life in the community will be better. However, in Indonesia itself, the publication of research results is still relatively low. This is due to the difficulty of writing articles. This difficulty is often found in lecturers and students, especially those experienced by students on private campuses such as Muhammadiyah Palopo University, Nahdlatul Ulama University of Indonesia, and Al-Azhar Islamic University Mataram. This activity is one of the efforts to overcome these problems. With this activity, it is hoped that participants can be helped using Software that supports research, such as Grammarly and Mendeley. Abstrak Artikel penelitian adalah sebuah karya tulis ilmiah yang berisi mengenai hasil penelitian yang dilakukan seorang ataupun sekelompok peneliti. Dengan banyak nya artikel penelitian, kualitas hidup masyarakat akan menjadi lebih baik. Namun di Indonesia sendiri, publikasi hasil penelitian ini masih terbilang rendah. Hal ini disebabkan karena adanya kesulitan dalam penulisan artikel. Kesulitan ini sering ditemukan pada dosen dan mahasiswa terutama yang dialami oleh mahasiswa di kampus swasta seperti Universitas Muhammadiyah Palopo, Universitas Nahdlatul Ulama Indonesia, dan Universitas Islam Al-Azhar Mataram. Kegiatan ini, merupakan salah satu upaya untuk mengatasi permasalahan tersebut. Dengan kegiatan ini, diharapkan peserta dapat terbantu dalam menggunakan Software yang menunjang penelitian seperti Grammarly, serta Mendeley.
The Effect Of Corporate Social Responsibility Disclosure and Company Size on Company Value Rasul, Dhea Kamila; Ulupui, I Gusti Ketut Agung; Sumiati, Ati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.03

Abstract

The times have made the level of competition between companies increasing tightly, thus requiring every company to have the excellences to be able to compete. This competition encourages companies to create more value for the company to grow and attract investors. This study aims to conclude how Firm Value is influenced by Corporate Social Responsibility (CSR) Disclosures and Company Size in basic material and energy sector companies listed in Indonesia Stock Exchange for the period 2018-2020. Using a quantitative descriptive method, and the number of samples totaling 39 companies, the data were analyzed by multiple linear regression analysis. Partially, the results of hypothesis testing are that the disclosure of Corporate Social Responsibility has a significant positive effect on firm value, meaning that the higher the level of CSR disclosure, the higher the firm value. While the size of the company has a significant negative effect on the value of the company, which means that the larger the size of the company, the value of the company decreases. Simultaneously, the disclosure of Corporate Social Responsibility and firm size have a significant effect on firm value. Perkembangan zaman membuat tingkat persaingan antar perusahaan semakin ketat, sehingga mengharuskan setiap perusahaan untuk memiliki keunggulan untuk dapat bersaing. Persaingan tersebut mendorong perusahaan untuk menciptakan nilai (value) lebih bagi perusahaan agar semakin berkembang dan menarik para investor. Penelitian ini bertujuan untuk menyimpulkan bagaimana Nilai Perusahaan dipengaruhi oleh Pengungkapan Corporate Social Responsibility (CSR) dan Ukuran Perusahaan pada perusahaan sektor bahan baku dan energi yang terdaftar di Otoritas Jasa Keuangan periode 2018-2020. Menggunakan metode deskriptif kuantitatif, dan jumlah sampel berjumlah 39 perusahaan, data dianalisis dengan analisis regresi linier berganda. Secara parsial, hasil pengujian hipotesis adalah pengungkapan Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan, artinya semakin tinggi tingkat pengungkapan CSR maka semakin tinggi nilai perusahaan. Sedangkan ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, yang berarti semakin besar ukuran perusahaan maka nilai perusahaan semakin menurun. Secara simultan pengungkapan Corporate Social Responsibility dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Profitabilitas, Ukuran Perusahaan, Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Saputra, Mohamad Rizki; Sumiati, Ati; Zulaihati, Sri
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.11

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh profitabilitas, ukuran perusahaan, dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan. Penelitian ini menggunakan strategi kuantitatif. Kajian ini melibatkan informasi tambahan sebagai rangkuman anggaran organisasi terkait yang terdapat dalam situs otoritas Indonesian Stock Exchange (IDX), tepatnya www.idx.co.id. Penelitian ini menggunakan prosedur pengujian nonprobibility sampling dengan metode pengujian purposive. Populasi yang digunakan dalam penelitian ini adalah seluruh organisasi yang tercatat di Kompas100 yang tercatat di Bursa Efek Indonesia (BEI) tahun 2018-2020 dengan jumlah 100 yang kemudian dikumpulkan menggunakan kriteria tertentu menjadi 62 organisasi. Hasil penelitian menunjukkan bahwa profitabilitas secara tegas mempengaruhi nilai perusahaan, ukuran perusahaan memengaruhi nilai perusahaan, CSR tidak memengaruhi nilai perusahaan.
Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi Annisa, Diana; Sumiati, Ati; Purwohedi, Unggul
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.08

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility on company performance with gender diversity as a moderating variable in the Basic and Chemical Industry Sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methods with secondary data sourced from the company's annual report and sustainability report. The research sample of 54 companies was selected using simple random sampling technique. The data analysis techniques used include multiple linear regression analysis and moderation, as well as hypothesis testing. The results showed that the independent board of commissioners (X1) had a significant positive effect on company performance, the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerial ownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition, gender diversity (z) is able to moderate the effect of independent commissioners and audit committees on company performance and gender diversity (Z) is not able to moderate the effect of managerial ownership and corporate social responsibility on company performance.
Pengaruh Employee Stock Ownership Program (ESOP), Leverage, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Kinerja Keuangan Yuniawati, Silvia; Prihatni, Rida; Sumiati, Ati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.07

Abstract

Optimal financial performance is crucial for the sustainability and growth of a company. The purpose of this study is to evaluate the impact of the Employee Stock Ownership Plan (ESOP), leverage, company size, and company age on financial performance. The population in this study includes 44 transportation entities registered on the Indonesia Stock Exchange for the period 2020-2022. This research utilizes additional data, specifically audited annual financial reports from 2020-2022, which are accessible through the IDX website. The purposive sampling technique was applied in the sampling process of this study, resulting in 114 data observations. Data were processed using IBM SPSS version 26 software, which was used for time series data testing and multiple linear regression analysis. This study found that ESOP has a positive impact on financial performance, company age has a negative effect on financial performance, while leverage and company size do not show a significant influence on financial performance.
THE EFFECT OF LEARNING INTEREST AND FAMILY ENVIRONMENT ON LEARNING DIFFICULTIES IN ACCOUNTING MAJOR 41 STATE VOCATIONAL HIGH SCHOOL JAKARTA. Rahayu, Tika; Sumiati, Ati; Fauzi, Achmad
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 1 No. 2 (2020): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0102.02

Abstract

This study aims to determine the impact of learning interest and family environment on learningdifficulties in accounting major of 41 state vocational high school Jakarta. the population ofthis study was 143 students. The sampling technique uses proportional random sampling to obtain asample of 105 students. Test requirements analysis is done, the data are expressed in normal and lineardistribution. Based on the analysis of the results of the study concluded that partially negative and notsignificant, and negative and significant effect (th1: -0,797; th2: -2,261 each < ttabel; 1,983). whilesimultaneously obtained Fcount (3,127) > Ftable (3,08) it can be concluded that the variables of learning interest and family environment have a positive and significant effect on learning difficulties by obtaininga multiple correlation coefficient of 0,465 and a coefficient of determination of 46,5%.
THE INFLUENCE OF PARENTING AND LEARNING STYLES ON CLASS XI AND XII ACHIEVEMENT IN FINANCIAL ACCOUNTING AND INSTITUTIONS ON GOVERNMENT ACCOUNTING SUBJECTS VOCATIONAL HIGH SCHOOL 6 JAKARTA Putri, Dara Anggraeni Bimanyu; Zulaihati, Sri; Sumiati, Ati
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 1 No. 2 (2020): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

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

Abstract

This study aims to determine the effect of parenting and Learning Style on learning achievement class XIand XII AKL on Government Accounting subjects. at SMK Negeri 6 Jakarta. This research was conductedfor 4 months starting from April to July 2020. The research population was 83 students of class XI andXII of SMK Negeri 6 Jakarta majoring in Financial Accounting and Institutions. The sampling techniqueuses saturated sampling so that a sample of 83 students is obtained. Variabel Data LearningAchievement obtained from final semester exam (UAS) scores in Government Accounting subjects,Parenting Parents, and Learning Styles obtained from questionnaires.
THE INFLUENCE OF FAMILY ENVIRONMENT AND LEARNING STYLE ON TAX ADMINISTRATION LEARNING OUTCOMES AT SMKN 17 JAKARTA Lusiana, Vivi Intang; Zulaihati, Sri; Sumiati, Ati
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 1 No. 2 (2020): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

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

Abstract

This study aims to determine the effect of the family environment and learning styles on learningoutcomes in the subject of Tax Administration at 17 Jakarta Vocational High Schools. This research wasconducted on students of 17 Vocational High Schools Jakarta. The population of this research was 85students of class XI and XII of 17 Jakarta State Vocational High School majoring in FinancialAccounting and Institutions. The sampling technique used strata random sampling in order toobtain a sample of 85 students. The data analysis technique used is multiple regression test,requirements test, hypothesis test, and determinant coefficient. The multiple regression test states thatthe family environment and learning styles have a positive effect on learning outcomes. Therequirements test performed showed the results, namely the data were normally distributed andlinear. Based on the results of hypothesis testing, it can be concluded that all hypotheses are accepted.The determinant coefficient in this study is 11.1%, which indicates that the family environment andlearning style affect learning outcomes while the rest is influenced by other factors not examined. Thisresearch was conducted during the pandemic so that the independence of students in learning is high,because in this case students are motivated to learn more independently through various online lessonsthat can be accessed easily via students' smartphones. This makes students more flexible inobtaining various materials and training needed.
Co-Authors Achmad Fauzi Aditya Pratama Agung Wahyu Handaru Agustin, Melly Ahmad Rifai Alifia Salsabila Andy Andy Annisa, Diana Armeliza, Diah Budiwati, Susi Dalimunthe, Sholatia Debora, Tiurma Delia Oktaviana, Vonny Dewi Nurmalasari, Dewi Dewi, Novelia Puspita Dita Puruwita, Dita Dwi Handarini, Dwi Dwiriyanto, Muhammad Daffa Erika Takidah Fadillah, Rahmi Flaurina, Nindya Handayani, Nur Ayu Hasna, Fadhilah Hidayah, Nurul Aulia Hidayah, Wafa Rahma I Gusti Ketut Agung Ulupui Ika Febrilia Iman Teguh Kartika Pratiwi Khairunnisa, Hera Khairunnisa, Zelfi Kurniasari, Harini Dwi Kurniawati, Anggita Rachmadhani Kuroni, Waysul Lusiana, Vivi Intang Maharani, Diva Manurung, Amelia Shevi Mardi Maretha, Sheila Harviana Marsofiyati Maulana Amirul Adha Maulidya, Antika Mufidah, Chusnanik Muhammad Rizqi Ramadhan Muhammad Yusuf Mujahidah, Nisrina Musyaffi, Ayatulloh Michael Nasution, Hafifah Oktaviani Rita Puspasari Pebrian, Rizky Pitaloka, Nadya Purwana E.S., Dedi Putri, Adhisa Azzahra Putri, Dara Anggraeni Bimanyu Putri, Ranadya Ditharifiasari Santoso Putriwangi, Gusti Muazarah Rachmawati, Fauziyah Tri Rahmah, Rafika Isnanur Rahmiatin, Sitti Rasul, Dhea Kamila Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Rinjani, Rizki Amelia Rivai, Wisnu Anugrah Rizki Indrawan Roesmelyana, Firza Nazera Roni Faslah Safhira, Nur Saktiyani, Aurelia Salma, Maulida Asyifa Salsabila, Ainiyah Santi Susanti, Santi Saputra, Mohamad Rizki Shandy Aditya, Shandy Shidiq, Muhammad Sirait, Cornella Sari Sirait, Marthina Selsa Siti Nurjanah Sitinjak, Ruth Theressa Sri Zulaihati, Sri Subekti, Elok Suci Ramadhan Suherdi Sururi, S Syalsabila, Anis Syalsabila, Daffa Syawalia, Savvy Afifah Tahfidz, Muhamad Tika Rahayu Tri Hesti Utaminingtyas, Tri Hesti Tribuana, Dewanto Tuti Sariwulan, Tuti Umi Widyastuti Unggul Purwohedi Usep Suhud Wahono, Puji Widiastuti, Umi Wulan, Tuty Sari Yuniawati, Silvia Zahra, Siti Fatimah