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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Psikologi Jurnal Pengabdian Masyarakat AbdiMas Akurasi : Jurnal Studi Akuntansi dan Keuangan JAZ: Jurnal Akuntansi Unihaz Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Handayani, Sri
Universitas Esa Unggul
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH GAYA HIDUP HEDONIS TERHADAP PERILAKU KONSUMTIF PADA PRAMUGARI MASKAPAI PENERBANGAN “X” Patricia, Nesa Lydia; Handayani, Sri
Jurnal Psikologi Vol 12, No 01 (2014): Jurnal Psikologi
Publisher : Jurnal Psikologi

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Abstract

AbstractAs a front liner ofan Airlines, the Flight Attendants are required to maintain their performance. Demands of the profession coupled with the desire to be an elegant appearance are driving the Flight Attendants to aconsumptivebehavior. One of the factors that purchase influence tothe flight attandant’s consumptive behavior is the hedonic lifestyle. This research was conducted to determine whether there is a positive influenceof the hedonic lifestyle to the consumptive behavior on the "X" airlines Flight Attandants. This research is a quantitative study involved 39 of The “X” Airlines Flight Attandants. Sample was taken by census method and processed with linear regression. The instrument used are the hedonic lifestyle and consumtive behavior scale with reliability coefficient (α)0.884 for the hedonic lifestyle with 41 valid items and reliability coeficient (α) 0.928 for the consumptive behavior with 27 valid items.Analyse outcome of linear regression shows the (p) value = 0,00 (P<0,05) which means there is a positive significant influence of the hedonic lifestyle tothe consumptive behavioron The “X”  airlines Flight Attendants. Keywords : flight attendant, hedonic lifestyle, consumtive behavior AbstrakPramugari adalah  front linner dari perusahaan penerbangan yang dituntut untuk senantiasa menjaga penampilan. Tuntutan profesi tersebut ditambah dengan  keinginan untuk tampil menarik mengarahkan pramugari berperilaku konsumtif. Penelitian ini melihat pengaruh positif gaya hidup terhadap gaya hidup hedonis pada Pramugari Maskapai Penerbangan “X”. Penelitian ini adalah penelitian kuantitatif  korelasional, dengan melibatkan 39 orang pramugari Maskapai Penerbangan “X. Teknik sampling yang digunakan adalah sampel jenuh. Instrumen penelitian berupa kuesioner gaya hidup hedonis dan  perilaku konsumtif. Masing-Masing kuesioner memiliki tingkat reliabilitas (α) 0,884 untuk gaya hidup hedonis dengan 41 item valid dan (α) 0,928 untuk perilaku konsumtif dengan 27 item valid. Berdasarkan hasil analisis regresi linier didapatkan nilai signifikansi (p)=0,00  (p<0,05), artinya ada pengaruh positif signifikan gaya hidup hedonis terhadap perilaku konsumtif pada Pramugari Maskapai Penerbangan “X”. Semakin tinggi gaya hidup hedonis pada Pramugari Maskapai Penerbangan “X”, maka semakin tinggi perilaku konsumtifnya. Kata kunci : pramugari, perilaku konsumtif, gaya hidup hedonis
PELATIHAN LITERASI IKLAN UNTUK MAHASISWA MANAJEMEN BISNIS DI JAKARTA BARAT Jatmiko, Jatmiko; Handayani, Sri; Sugiyanto, Sugiyanto
Jurnal Pengabdian Masyarakat AbdiMas Vol 3, No 1 (2016): Jurnal Pengabdian Masyarakat AbdiMas
Publisher : Universitas Esa Unggul

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AbstractStudents (teenagers) and consumption, one of the things that distinguishes the other age groups, especially the level of independence in some establishments. In terms of money, teens have more pocket money than children and, consequently, more snacks. In taking the decision to buy teenagers do not need to ask and ask permission to the parent when the pocket. He took his own decision based on the ability to weigh the information.The main purpose of training community service activities in business management students to have the literacy skills of advertising is; Providing the insight and importance of the literacy skills of ads on undergraduate students in Jakarta in consumptive life. Through this training in the end the students have the literacy skills of behavioral advertising, thus avoiding the consumptive life. The unit P2M performed at the final level students from universities in West Jakarta.The method used in the implementation of the Community Service is packaged using a workshop approach. Activities carried out using the method of lecture, discussion and exercises. Steps being taken beginning with the pre-test advertising literacy skills possessed. After training through lectures, discussions and exercises posttes then performed by filling a questionnaire to measure the value of advertising literacy that they have after the training. Through this method, the equipment used is a Laptop, jaringa Internet, examples of advertising print media or electronic media. Implementation of service activities through the lecture method is able to unlock the knowledge of the students in understanding the importance of literacy within the scope of advertising consumptive life, so that students learn to avoid consumer behavior. Concretely end of community service can be concluded bhawa dalajm daily life in this modern environment with enough pocket money, students need to get advertising literacy training in order to avoid consumer behavior.Keywords: literacy, advertising, consumer                                     AbstrakMahasiswa (remaja) dan Konsumsi, salah satu hal yang membedakan terhadap kelompok usia lain terutama tingkat kemandirian dalam beberapa segi. Dalam segi uang,remaja memiliki uang saku yang lebih besar ketimbang anak dan, akibatnya, jajan lebih banyak. Dalam pengambilan keputusan membeli anak remaja tidak perlu bertanya dan meminta ijin kepada orangtua saat jajan. Ia mengambil keputusan sendiri berdasarkan kemampuan menimbang informasi. Tujuan utama kegiatan pengabdian masyarakat pada pelatihan mahasiswa manajemen bisnis untuk memiliki kemampuan literasi iklan adalah; Memberikan wawasan pengetahuan dan  pentingnya kemampuan literasi iklan pada mahasiswa strata satu di Jakarta dalam hidup konsumtif. Melalui pelatihan ini pada akhirnya mahasiswa memiliki kemampuan literasi iklan sehingga terhindar dari prilaku hidup konsumtif. Adapun unit P2M dilakukan pada Mahasiswa tingkat akhir dari perguruan tinggi di wilayah Jakarta Barat. Metode yang digunakan dalam pelaksanaan kegiatan Pengabdian Pada Masyarakat  ini dikemas dengan menggunakan pendekatan workshop. Kegiatan dilakukan  menggunakan  metode ceramah, diskusi  dan latihan. Tahapan yang dilakukan diawali dengan pre test kemampuan literasi iklan yang dimiliki. Setelah mengikuti pelatihan melalui ceramah, diskusi, dan latihan selanjutnya dilakukan posttes melalui pengisian kuesioner untuk mengukur nilai literasi iklan yang mereka miliki setelah pelatihan. Melalui metode ini peralatan yang digunakan adalah Laptop, Jaringa Internet, contoh-contoh iklan media cetak ataupun media elektronik. Pelaksanaan kegiatan pengabdian melalui metode ceramah ini mampu membuka wawasan para mahasiswa dalam memahami pentingnya literasi iklan dalam lingkup hidup konsumtif, sehingga mahasiswa belajar menghindari perilaku hidup konsumtif. Secara kongkrit akhir dari pengabdian pada masyarakat ini dapat di simpulkan bahwa dalam kehidupan sehari-hari di lingkungan yang modern ini dengan uang saku yang cukup, mahasiswa perlu mendapatkan pelatihan literasi iklan agar terhindar dari perilaku hidup konsumtif.Kata Kunci: literasi, iklan, konsumtif
Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Masa Pandemi Covid-19 Tahun 2018 – 2021 Siti Aminah; Sri Handayani
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 1 No 04 : Juni (2023): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan da
Publisher : Shofanah Media Berkah

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Abstract

This study aims to analyze the effect of liquidity ratios, leverage ratios, profitability ratios, and activity ratios on financial distress in the restaurant, hotel & tourism sub-sector service industry listed on the Indonesia Stock Exchange during the Covid-19 pandemic in 2018-2021. The liquidity ratio is measured by using the current ratio. The leverage ratio is measured using the debt to asset ratio. The profitability ratio is measured by using the net profit margin. The activity ratio is measured by using total assets turnover. Financial distress is measured using the Springate model. The sample used in this study were 35 restaurants, hotels & tourism sub-sector companies listed on the Indonesia Stock Exchange with a total of 88 data. The data used is quantitative data sourced from secondary data in the form of financial report publications. The data analysis method used is a descriptive statistical method and multiple linear regression analysis method. The results of this study indicate that the liquidity ratio, leverage ratio, profitability ratio, and activity ratio simultaneously affect financial distress. Liquidity ratio partially has no effect on financial distress. Leverage ratio partially has no effect on financial distress. Profitability ratio partially has no effect on financial distress. Activity ratio partially has a positive effect on financial distress.
Pengaruh Capital, Asset, Management, Earning, Liquidity dan Sensitivity of Market Terhadap Harga Saham Rhosilah; Sri Handayani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.366

Abstract

Penelitian ini bertujuan menganalisis pengaruh rasio CAMELS terhadap harga saham perusahaan perbankan di Bursa Efek Indonesia periode 2018-2022. Rasio CAMELS mencakup enam komponen: CAR, NPL, NPM, BOPO, LDR, dan IER, yang diperoleh dari laporan keuangan melalui situs resmi BEI. Metode analisis regresi linear berganda digunakan untuk menguji pengaruhnya. Hasil penelitian menunjukkan bahwa secara bersama-sama, rasio CAMELS berpengaruh signifikan terhadap harga saham perusahaan perbankan. Selain itu, secara parsial, masing-masing rasio CAMELS juga memiliki pengaruh terhadap harga saham. Implikasi temuan ini dapat membantu investor, manajemen, dan regulator dalam pengambilan keputusan. Rekomendasi untuk penelitian selanjutnya meliputi pengembangan model atau penambahan variabel untuk mendalami aspek-aspek lain yang mempengaruhi hubungan tersebut. Kata Kunci: Rasio CAMELS, Harga Saham, Perusahaan Perbankan, Bursa Efek Indonesia
Pengaruh Good Corporate Governance Terhadap Pengungkapan Intellectual Capital Pada Industri Sub Sektor Advertising Printing Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Fitri, Nadia; Handayani, Sri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2663

Abstract

The aim of this research is to find empirical evidence about the relationship between good corporate governance and intellectual capital disclosure. The sample for this research was 19 industries using a saturated sampling method. The research population consists of the advertising, printing, and media subsector industries listed on the Indonesia Stock Exchange during the 2019-2022 period. The analysis was carried out using multiple linear regression, where the influencing (dependent) variable was limiting intellectual capital, and the influencing (independent) variables were institutional ownership, board of directors, board of commissioners, managerial ownership, and audit committee. The results of the analysis reveal that all of these independent variables have a positive impact on increasing intellectual capital. The partial test (ttest) found that institutional ownership, board of commissioners, and audit committee did not influence intellectual capital. Meanwhile, the board of directors and managerial ownership influence intellectual capital.
Analisis Faktor-Faktor yang Mempengaruhi Pertumbuhan Laba dengan Metode Explanatory Causal Tri Lestari, Ferti Ryagianti; Handayani, Sri
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 2 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i2.4026

Abstract

Pertumbuhan ekonomi dan persaingan global mendorong perusahaan untuk melakukan pengelolaan bisnis lebih efektif dan efisien sehingga perusahaan mampu bersaing untuk mempertahankan kelangsungan hidup dan terus mengembangkan usahanya. Laba perusahaan dapat menentukan kelangsungan hidup perusahaan dalam jangka panjang. Penelitian ini bertujuan untuk menganalisis pengaruh net profit margin, total asset turnover, dan leverage terhadap pertumbuhan laba. Metode penelitian yang digunakan yaitu metode explanatory causal dengan sumber data sekunder. Populasi penelitian ini adalah industri manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Unit analisis dalam penelitian ini adalah perusahaan sub sektor kimia. Teknik pengambilan sampel dilakukan dengan sampel jenuh dan diperoleh 60 data sekunder yang berupa laporan tahunan. Hasil penelitian ini menunjukkan bahwa Net Profit Margin, Total Asset Turnover, dan Leverage berpengaruh terhadap Pertumbuhan Laba. Secara parsial Net Profit Margin dan Total Asset Turnover berpengaruh positif terhadap pertumbuhan laba. Sedangkan Leverage tidak berpengaruh terhadap pertumbuhan laba. Temuan ini berkontribusi dalam memberikan wawasan berharga bagi manajer dan pemangku kepentingan dalam merumuskan strategi keuangan yang lebih efektif, dengan penekanan pada pentingnya Net Profit Margin dan Total Asset Turnover dalam mendorong pertumbuhan laba. Selain itu, hasil penelitian ini juga berkontribusi dalam memperluas literatur akademik tentang hubungan antara variabel-variabel tersebut dan memberikan dasar bagi penelitian lebih lanjut tentang pengaruh faktor-faktor lain dalam konteks industri yang sama.
Pengaruh Pemahaman Perpajakan, Efektivitas Sistem Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Rina Purnamasari; Sri Handayani
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 3 (2023): September : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i3.682

Abstract

Tax payer compliance is a condition where taxpayers comply and have an awareness of fulfilling tax obligations. This study aims to find empirical evidence about the factors that influence taxpayer compliance. The factors tested in this study are the influence of understanding taxation, the effectiveness of the tax system, and the quality of service. The population in this study is individual taxpayers registered in the city of Tangerang with a total of 100 respondents. This sample was selected by accidental probability sampling. The data used in this study are primarily in the form of a questionnaire as an instrument in data collection, using the excel program and SPSS version 26. The data analysis used is a data quality test which includes validity and reliability testing, and the classic assumption test which includes normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Hypothesis testing uses multiple linear regression techniques, simultaneous significance test (f-test), partial significant test (t-test), and coefficient of determination test (R2). The results of partial hypothesis testing prove that service quality has no significant effect on individual taxpayer compliance while understanding taxation and the effectiveness of the taxation system affect individual taxpayer compliance. Simultaneously understanding taxation, the effectiveness of the taxation system, and service quality have a positive and significant effect on individual taxpayer compliance with a determination coefficient of 49% while the remaining 51% is explained by other factors not examined.
PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Murfiqoh, Apriliani; Sri Handayani
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/h6ybws77

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The main concern of investors when deciding how to invest in a company is the value of the company. Companies with a higher value are more attractive to investors. This study examines the impact of capital structure, profitability and good corporate governance on firm value. This study uses a causal design with multiple linear regression analysis. The sampling method used is the saturated sampling method, with a population consisting of non-financial sector BUMN entities on the Indonesia Stock Exchange during the period 2019-2022 with a total of 80 data and a sample of 80 data.  The secondary data were obtained from the financial reports published on the official website of the Indonesian Stock Exchange during the period considered. The results show that capital structure, profitability and GCG simultaneously affect firm value. Furthermore, GCG has a negative effect on firm value. Then, there is no effect of capital structure on firm value and profitability has no effect on firm value. The results of this study support the theory of the relevance of accounting information, where good corporate governance is bad news for investors and requires high costs.
Driving Circular Economy Disclosure: The Strategic Role of Internal Control and Organizational Resources Handayani, Sri; Sutopo, Bambang
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4900

Abstract

This study provides empirical evidence on the role of internal control in enhancing the impact of organizational resources on Circular Economy Disclosure. Employing a quantitative approach, the research analyzes panel data from integrated reports of companies operating in circular economy priority sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Moderated Regression Analysis (MRA) is used to assess cross-sectional and time-series variations. The results reveal that both internal control and slack resources have a negative effect on CED, indicating that excessive unused resources and rigid control systems may hinder transparency. Managerial ability is found to have no significant effect on CED. However, internal control positively moderates the relationship between slack resources and CED, suggesting that effective control mechanisms can help redirect idle resources toward more strategic and transparent reporting. The implications of this study highlight that managers should strategically reallocate slack resources and implement adaptive internal controls to improve circular economy disclosure. Enhancing transparency through data integration and proactive control is key to improving reporting quality and accountability. Theoretically, the study extends RBV and contingency theory by showing how internal control shapes resource effectiveness in sustainability disclosure.
APAKAH PROFITABILITAS MAMPU MEMODERASI PENGARUH ESG DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN? Septiana, Fanny; Handayani, Sri
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.509

Abstract

Decisions regarding dividend policy can potentially increase shareholder prosperity but can also reduce internal funding sources for the company. This research investigates the impact of Environmental Social Governance (ESG) and Investment Opportunity Set (IOS) on dividend payment policy and profitability as moderating factors. A causal design with Moderated Regression Analysis (MRA) is used in the Wholesale Trade sector listed on the Indonesia Stock Exchange during 2019-2022. A total of 64 sample data have met the criteria for distributing dividends during the research year. The research results show that ESG and profitability increase dividend payment policies, but IOS does not influence dividend payment policies. Furthermore, profitability can weaken the influence of ESG on dividend payment policy but strengthen the impact of IOS on dividend payment policy. The findings explain the role of profitability, which results from social activities and investment in moderating dividend payment policies. This research provides relevant theoretical contributions to the bird in the hand theory and flexible dividend policy.
Co-Authors Bambang Sutopo Fitri, Nadia Jatmiko, Jatmiko Murfiqoh, Apriliani Patricia, Nesa Lydia Rhosilah Rina Purnamasari Septiana, Fanny Siti Aminah Sugiyanto, Sugiyanto Tri Lestari, Ferti Ryagianti