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Analysis of Financial and Non-Financial Factors on Fixed Assets Revaluation in Banking Companies Ahmad Rifai; Prihatni, Rida; Sumiati, Ati
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.v1i2.37

Abstract

This research was conducted to find the influence of leverage, liquidity, fixed asset intensity, firm size, management ownership, and independent commissioners on fixed asset revaluation. The data used in this research is secondary data in the form of financial statements and annual reports obtained through the company's website or the Indonesia Stock Exchange (IDX). The population in this study were banking sector companies listed on the IDX in 2020 - 2022. The sample selection in this study used the purposive sampling technique and resulted in 44 companies as the sample studied. This research uses quantitative methods. The analysis technique used is descriptive statistical analysis and logistic regression analysis. The results of this research indicate that fixed asset intensity and company size have a positive effect on fixed asset revaluation. Meanwhile, leverage, liquidity, management ownership, and independent commissioners have no effect on fixed asset revaluation.
The Effect of Capital Intensity Ratio and Sales Growth to Tax Avoidance with Independent Commissioners as Moderating Variable (Empirical Study on Consumer Goods Industry Companies on the Indonesia Stock Exchange in 2021-2022): English Hasna, Fadhilah; Zulaihati, Sri; Sumiati, Ati
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i2.43

Abstract

This study aims to: 1) determine the effect of capital intensity ratio and sales growth to tax avoidance; (2) regarding the effect of capital intensity ratio to tax avoidance; (3) the effect of sales growth to tax avoidance; (4) the effect of capital intensity to tax avoidance with the moderating of independent commissioners; and (5) the effect of sales growth to tax avoidance. the population in this study are consumer good industry listed on the Indonesia Stock Exchange in the 2021-2022 period. The source of data in this study is the annual report data of the consumer goods industry companies. The proxied of the variable are cash effective tax rate for tax avoidance, capital intensity ratio, sales growth rate, and the proportion of independent commissioners of the companies. The sampling method used was purposive sampling and 65 companies were selected with a total sample of 170 research data. The analytical technique used are multiple linear regression and moderated regression analysis. Data is processed using SPSS. The results of the study indicate that capital intensity and sales growth have a significant effect on tax avoidance, capital intensity has a positive effect on tax avoidance, sales growth has no significant effect on tax avoidance,  independent commissioners is able to strengthen the effect of capital intensity on tax avoidance, meanwhile the independent commissioners are unable to moderate the effect of sales growth on tax avoidance.
INFLUENCE OF SELF-EFFICACY AND ORGANIZATIONAL EXPERIENCE OF STUDENT’S WORK READINESS Dwiriyanto, Muhammad Daffa; Sumiati, Ati; Marsofiyati
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 3 (2024): 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.0503.18

Abstract

This research aims to analyze the influence of self-efficacy and organizational experience of the work readiness of students at Universitas Negeri Jakarta. The research method implemented in this study is a quantitative method, with surveys as the method of collecting samples. The known population in this study consists of 364 students from the Faculty of Economics at Universitas Negeri Jakarta, representing various study programs as the accessible population. The sample was determined using the proportional random sampling method with a 5% margin of error, resulting in a total of 177 students. The data analysis technique used in this research is multiple regression analysis. The results of this research show that self-efficacy has an influence on a student’s work readiness, organizational experience also has an influence on a student’s work readiness, and self-efficacy and organizational experience simultaneously influence a student’s work readiness.
Pengaruh Budaya Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Guru Akuntansi di Wilayah Jakarta Selatan Subekti, Elok; Zulaihati, Sri; Sumiati, Ati
PEMBELAJAR: Jurnal Ilmu Pendidikan, Keguruan, dan Pembelajaran Vol 8, No 2 (2024): Volume 8 Nomor 2 Oktober 2024
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pembelajar.v8i2.23132

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, motivasi kerja dan kepuasan kerja terhadap kinerja guru akuntansi di wilayah Jakarta Selatan. Penelitian ini dilakukan selama tiga bulan terhitung dari Desember 2020 sampai Februari 2021. Teknik pengambilan sampel menggunakan metode cluster sampling dengan proportionate random sampling sehingga diperoleh sampel sebanyak 70 guru akuntansi. Data variabel Budaya Organisasi (X1), Motivasi Kerja (X2) dan Kepuasan Kerja (X3) diperoleh dari instrumen kuesioner yang diukur menggunakan skala likert. Teknik pengujian data menggunakan analisis regresi linier ganda. Hasil dari analisis berdasarkan uji t dan uji f menunjukkan: (1) Terdapat pengaruh positif dan signifikan antara budaya organisasi dengan kinerja guru. (2) Terdapat pengaruh positif dan signifikan antara motivasi kerja dengan kinerja guru. (3) Terdapat pengaruh positif dan signifikan antara kepuasan kerja dengan kinerja guru. (3) Terdapat pengaruh positif dan signifikan antara budaya organisasi, motivasi kerja dan kepuasan kerja terhadap kinerja guru. Berdasarkan hasil analisis tersebut dapat disimpulkan bahwa budaya organisasi, motivasi kerja dan kepuasan kerja secara stimultan berpengaruh terhadap kinerja guru.
The Influence of Locus of Control, Smartphone Use, and Parents Social Support Towards Academic Procrastination in Vocational School at Bekasi City for The Academic Year 2023/2024 Putriwangi, Gusti Muazarah; Sumiati, Ati; Fauzi, Achmad
Asian Journal of Applied Education (AJAE) Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajae.v3i3.10065

Abstract

This study aims to determine the influence of locus of control, smartphone use, and parents’ social support on academic procrastination among vocational school students majoring in accounting and finance institution in Bekasi City. This study uses a quantitative method with a questionnaire instrument. The population of this study was tenth-grade vocational school students majoring in accounting and finance institution in Bekasi City with an affordable population of 309 students. The sampling technique for this study was probability sampling using the proportionate stratified random sampling method and obtained a sample of 174 respondents. The analysis methods for this study are validity test, reliability test, data description analysis, prerequisite tests analysis, multiple linear regression analysis, and hypothesis test analysis (t-test, F-test, and coefficient of determination test). The results of this study show that (1) locus of control has a negative and significant effect on academic procrastination, (2) smartphone use has a positive and significant effect on academic procrastination, (3) parent’s social support has a negative and significant effect on academic procrastination, and (4) locus of control, smartphone use, and parent’s social support simultaneously have a significant effect on academic procrastination.
The Influence of Self-Efficacy, Vocational Training, and Career Guidance Towards Work-Readiness among Twelfth-Grade Vocational School Students Majoring in Accounting and Finance Institution in Bekasi City Ramadhan, Suci; Sumiati, Ati; Zulaihati, Sri
Asian Journal of Applied Education (AJAE) Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajae.v3i3.10223

Abstract

This study aims to determine the influence of self-efficacy, vocational training, and career guidance on work-readiness among twelfth-grade vocational school students majoring in accounting and finance institution in Bekasi City. This study uses a quantitative method with a questionnaire instrument. The population of this study was twelfth-grade vocational school students majoring in accounting and finance institution in Bekasi City with an affordable population of 313 students. The results of this study show that (1) self-efficacy has a positive and significant effect on work-readiness, (2) vocational training has a positive and significant effect on work-readiness, (3) career guidance has a positive and significant effect on work-readiness, and (4) self-efficacy, vocational training, and career guidance simultaneously have a significant effect on work-readiness.
Penguatan Literasi Masyarakat Kelurahan Winduhaji Terhadap Digitalisasi Pelayanan Publik untuk Scale-up Bisnis Skala Rumah Tangga Teguh, Iman; Puspasari, Oktaviani Rita; Indrawan, Rizki; Tribuana, Dewanto; Sumiati, Ati
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6971

Abstract

Currently, Kuningan Regency still has the highest open unemployment rate in the district government cluster in West Java. This problem can be minimized with literacy in terms of digitalization of public services to increase the scale of household businesses. Winduhaji Village was chosen as a partner with the main problem being that the majority of household business actors are still locally oriented in marketing and the majority of household business actors still do not have the importance of certificates that improve product quality. This program uses the methods of socialization, training, technology implementation and success evaluation. The program was attended by 27 participants from partners. The achievement of product marketing training success through the TikTok shop marketplace reached 100%, the achievement of the Business License Number success reached 100%, halal product certification reached 74%, brand legality reached 81.5%, BPOM certification reached 63%. Increasing Community Literacy towards the digitalization of public services needs to be continuously improved to increase the scale of household businesses, so that they are not vulnerable to poverty and reduce the level of open poverty.
Category Shift of Noun Phrases in Paula Hawkins' The Girl on the Train Maretha, Sheila Harviana; Sumiati, Ati
Lililacs Journal Vol. 2 No. 1 (2022): Lililacs Journal
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.821 KB) | DOI: 10.21009/lililacs.021.05

Abstract

Many languages are spoken all over the world. Each language has its own systems and characteristics. People could translate foreign languages into their languages to reduce the barrier in communication. Unfortunately, there are times when the translator has difficulty translating the source language into the target language. In consequence, a translation shift is required. This study aims to find out the dominant category shift of noun phrases in the English-Bahasa Indonesia The Girl on the Train novel. The research method adopts in this study is a descriptive qualitative method. There are two sources of data for this study: English and Bahasa Indonesia versions of The Girl on the Train. The data used are in the form of noun phrases. The data is analysed by Catford’s translation shift theory. The result of this study is all types of category shift occur: structure shift, class shift, unit shift, and intra-system shift. The most dominant category shift is structure shift (56%). Followed by intra-system shift (18%) and unit shifts (17%). And the least is class shift (9%).
Grammatical and lexical cohesion devices found in Coldplay's song lyrics in the Ghost Stories album Putri, Ranadya Ditharifiasari Santoso; Sumiati, Ati
Lililacs Journal Vol. 2 No. 2 (2022): Lililacs Journal
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.825 KB) | DOI: 10.21009/lililacs.022.03

Abstract

This study aims to analyze the used of grammatical devices and lexical device in 9 (nine) Coldplay’s song lyrics in the Ghost Stories album. The songs are titled Always in My Head, Magic, Ink, True Love, Midnight, Another’s Arms, Oceans, A Sky Full of Stars, and O. The source of the data were collected from the lyrics of Coldplay’s song lyrics and taken from Coldplay’s official website. In this study, the writer used theory by Halliday and Hasan (1976) about lexical cohesive devices and grammatical cohesive devices. This study applied qualitative method. The data in this study is in the form of words, phrases, and sentences which contains grammatical and lexical cohesive devices. The result of this study shows that grammatical cohesive devices and lexical cohesive devices were found in Coldplay’s song lyrics in the Ghost Stories album. For the grammatical cohesive devices found are reference, substitution, ellipsis, and conjunction where the dominant types of grammatical cohesive devices used is reference, specifically personal reference.
Positive politeness in Enola Holmes movie script Mujahidah, Nisrina; Sumiati, Ati
Lililacs Journal Vol. 2 No. 2 (2022): Lililacs Journal
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.524 KB) | DOI: 10.21009/lililacs.022.05

Abstract

The objectives of the study are to find the positive politeness strategies in a movie written by Jack Thorne. It is a descriptive qualitative study with data of the study were the dialogues in a movie script from Harry Bradbeer. The writer uses Brown and Levinson’s politeness strategy. This study focus on analyzing the types of positive politeness strategies used the most and what context behind the use of the strategies. The writer has found 107 data which mostly applied by Enola Holmes as the youngest character in the story. Meanwhile, the most widely used type of strategy is Strategy 12 because at that time, people in the Victorian era prioritized manners towards others, they tried to include the other person in the conversation so that no one felt left out. The study expected to use as part of learning positive politeness strategies and provide a reference for further research.
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