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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.
The Influence of Personality and Family Environment on Interest in Entrepreneurship Faculty of Economic State University of Jakarta Adriansyah, Muhammad Yusuf; Zulaihati, Sri; Susanti, Santi
Luxury: Landscape of Business Administration Vol. 1 No. 2 (2023): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v1i2.24

Abstract

This study aims to: 1) determine the influence of personality on the interest in entrepreneurship; (2) regarding the influence of the family environment on the interest in entrepreneurship; and (3) the influence of personality and family environment knowledge on the interest in entrepreneurship. The population in this study were 222 students of the Faculty of Economics, Jakarta State University, class of 2019. In this research instrument researchers used quantitative methods, as many as 144 respondents. data collection using a questionnaire. Data is processed using SPSS. The results of the research instrument show that personality and family environment have a significant effect on interest in entrepreneurship. Based on the results of research that has been done, this is also influenced by personality and family environment as previously explained. Based on the results of research conducted by researchers on variable X1, it appears that the lowest percentage of personality indicators is shown by openness. Based on the research conducted, this happens because the personality of a person or student is not always open or open minded towards the entrepreneurial field. Based on the results of research conducted by researchers on family environment variables, it appears that the lowest percentage of indicators is shown in the way parents educate. This indicates that the way parents educate their children to enter the world of entrepreneurship is still lacking. Based on the results of research conducted by researchers on family environment variables, it appears that the lowest percentage of indicators is shown in the way parents educate. This indicates that the way parents educate their children to enter the world of entrepreneurship is still lacking.
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 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.
Pengaruh Kecukupan Modal, Likuiditas, dan Dewan Komisaris Independen Terhadap Profitabilitas Perbankan Syariah di Indonesia Annisa Putri, Nadia; Zulaihati, Sri; Ketut Agung Ulupui, I Gusti
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 2 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i2.1273

Abstract

The Sharia Economic and Financial Sector has a positive projection of increasing economic growth in Indonesia, namely being able to contribute as much as 13.82% yoy, starting from the Islamic banking sector. This is evidenced by the data from the Financial Services Authority (OJK), which grew from sharia banking to Rp. 680.09 trillion in 2022. However, in the midst of rapid growth, in fact, sharia banking is experiencing instability, fluctuating profitability is the main problem. This study aims to determine the effect of capital adequacy, liquidity, and independent board of commissioners on the profitability of Islamic banking in Indonesia. The research method used is a quantitative method with secondary data obtained from financial reports. Reports on financial ratios and reports on governance of Islamic banking registered with the Financial Services Authority (OJK) with a total sample of 12 Islamic commercial banks in a 5-year study period. The data analysis used was the requirements analysis test, the classical assumption test, the multiple regression equation test, and the hypothesis test. The results of the research partially show that capital adequacy has a significant negative effect, liquidity has a significant positive effect, and an independent board of commissioners has no effect on the profitability of Islamic banking. The independent variable used in this study explains its effect on the profitability of Islamic banking by the remaining 69,3% being influenced by other factors.
Pengaruh Social Support dan Self Awareness terhadap Perilaku Prokrastinasi Akademik Siswa Kelas X SMK Negeri 31 Jakarta Pelengkahu, Yolanda; Zulaihati, Sri; Swaramarinda, Darma Rika
Jurnal Penelitian Ilmu Pendidikan Indonesia Vol. 4 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpion.v4i3.600

Abstract

Penelitian ini bertujuan untuk mengatuhi pengaruh social support dan self awareness terhadap perilaku prokrastinasi akademik pada siswa kelas X SMK Negeri 31 Jakarta. Penelitian ini menggunakan pendekatan kuantitatif melalui metode survey dan sebanyak 210 siswa menjadi populasi pada penelitian ini. Sampel yang digunakan sebanyak 138 siswa yang didapat melalui rumus taro yamane. Pengolahan data menggunakan software SPSS 25 yang dilakukan dengan Teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa social support memiliki pengaruh dan signifikan terhadap prorkastinasi akademik, bahwa self awareness berpengaruh negatif dan signifikan terhadap prokrastinasi akademik, dan social support dan self awareness berpengaruh secara simultan dan signifikan terhadap prokrastinasi akademi
ASSESSING VOCATIONAL SCHOOL STUDENTS' WORK READINESS THROUGH INDUSTRIAL PRACTICAL EXPERIENCE AND JOB INTERESTS Rahmah, Rafika Isnanur; Zulaihati, Sri; Sumiati, Ati
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.0503.14

Abstract

The aim of this research is to determine the influence of industrial work practices (Prakerin) and career interests on the level of work ability of class XII students at state schools in the East Jakarta area. This research uses quantitative methods and primary data by distributing questionnaires to National Vocational School students. The sample for this research consisted of 159 respondents using a proportional random sampling technique with a Likert scale size. Data were processed using the SPSS version 29 program with several linear regression analysis techniques. The results of this research indicate that industrial work practices have a significant influence on the level of work readiness of class What is significant is that Industrial Work Practices and Career Interests together have an influence on class XII job preparation at State Vocational Schools. students from the East Jakarta area. This shows that Industrial Work Practice is a skill that students need to have to compete in the world of work and with high work interest, it will encourage students to equip themselves as much as possible with the various competencies needed for work so that their work readiness is increasingly adequate.
EXPLORING THE INFLUENCE OF DIGITAL FINANCIAL LITERACY, DIGITAL BANKING, AND SELF-CONTROL ON STUDENTS SAVINGS BEHAVIOR Azizah, Nur; Takidah, Erika; Zulaihati, Sri
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): 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.0601.01

Abstract

The rapid development of financial technology requires students to have a good understanding of managing finances digitally, but many still face challenges in terms of effective savings behavior. This ponder points to analyze the impacts of digital financial literacy, digital banking, self-control, and saving behavior among undergraduate students.. A quantitative approach was utilized, utilizing surveys as the essential information collection instrument. The populace comprised 676 undergrad understudies from the 2021 cohort, and the test of 245 understudies was decided utilizing the Isaac and Michael equation with a 5% edge of blunder, chosen through a proportional stratified random sampling technique. The comes about uncover that digital financial literacy, digital banking, and self-control altogether and partially impact students' saving behavior. Practically, this research can be a basis for further research and provide input for related parties in improving students' savings behavior.
THE INFLUENCE OF DIGITAL LITERACY, LEARNING DISCIPLINE, AND SELF-ESTEEM ON THE WORK READINESS Dianti, Tania Rahma; Zulaihati, Sri; Swaramarinda, Darma Rika
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): 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.0601.06

Abstract

This study aims to determine the effect of digital literacy on work readiness, the effect of learning discipline on work readiness, the effect of self-esteem on work readiness, and the effect of digital literacy, learning discipline, and self-esteem on work readiness collectively. The method used in this study was quantitative with a purposive sampling technique. The population and sample used in this study were all undergraduate students, totaling 272 respondents, with data collected through a questionnaire survey. Digital literacy, learning discipline, self-esteem, and work readiness were measured using a Likert scale. Data analysis in this study used SPSS software version 25. The results of the study indicate that the influence of digital literacy on work readiness is positive and significant. The influence of learning discipline on work readiness is positive and significant. The influence of self-esteem on work readiness is positive and significant. The influence of digital literacy, learning discipline, and self-esteem on work readiness is positive and significant. Therefore, by improving digital literacy and academic discipline, as well as building positive self-esteem, individuals can be better prepared to face challenges in the workplace.
ASSESSING THE IMPACT OF INTERNSHIP, SELF-EFFICACY, AND CAREER GUIDANCE ON WORK READINESS IN VOCATIONAL SCHOOL STUDENTS Ma'arif, Syamsul; Zulaihati, Sri; Swaramarinda, Darma Rika
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): 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.0601.08

Abstract

The background of this research is based on the low level of work readiness of vocational high school graduates as reflected in open unemployment data and the low percentage of graduates who work immediately after graduation. This study aims to determine the effect of Field Work Practice, Self-Efficacy, and Career Guidance on students' Work Readiness. The research method used is a quantitative approach with a sampling technique, namely proportional random sampling, with a sample size of 125 students. The data collection technique in this study used a questionnaire with a Likert Scale of 1-5. The data analysis technique in this study used descriptive statistics, classical assumption tests, and multiple regression analysis. The results of the analysis show that field work practice has a significant but negative effect on work readiness, while self-efficacy and career guidance have a positive and significant effect.These findings emphasize the need to review the Field Work Practice system which has a negative impact on students' work readiness, as well as the importance of strengthening self-efficacy and career guidance services as strategies to improve overall work readiness.