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Yanti Yanti
Fakultas Ekonomi Dan Business, Universitas Tarumanagara, Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2009-2012 Yanti Yanti
Jurnal Akuntansi Vol. 19 No. 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v19i2.97

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh CSR dan environmental performance terhadap kinerja keuangan pada perusahaan BUMN dan non BUMN. Model penelitian menggunakan metode empiris dengan data sekunder yang diperoleh dari situs www.idx.co.id, situs www.menlh.go.id, dan website resmi perusahaan sampel. Jumlah sampel yang digunakan dalam penelitian ini adalah 21 perusahaan, terdiri dari 5 perusahaan BUMN dan 16 perusahaan non BUMN sektor pertambangan, semen, logam, kimia, kertas, consumer goods, kaca, minuman, dan farmasi yang terdaftar di Bursa Efek Indonesia periode 2009-2012. Hasil penelitian mengindikasikan bahwa Corporate Social Responsibility dan Environmental Performance memiliki pengaruh yang signifikan dan positif terhadap kinerja keuangan perusahaan.This study aims to examine and obtain empirical evidence about the influence of CSR and environmental performance on financial performance on state- owned enterprises and non-state enterprises. The research model using empirical method with secondary data obtained from the site www.idx.co.id, www.menlh.go.id site, and the official website of the sample companies. The samples used in this study were 21 companies, consisting of five state-owned companies and 16 non-SOE companies mining, cement, metals, chemicals, paper, consumer goods, glass, beverages, and pharmaceuticals listed in Indonesia Stock Exchange the period 2009 - 2012. The results of the study indicate that Corporate Social Responsibility and Environmental Performance has a significant and positive influence.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad Liana Susanto; Yanti Yanti; Viriany Viriany; Henny Wirianata
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.80

Abstract

Abstract: The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.
PELATIHAN CARA MENGUKUR KEBERHASILAN PERUSAHAAN DALAM MEMPEROLEH LABA KEPADA SISWA-SISWI SMA HARAPAN JAYA Yanti Yanti; Timothy Brian K
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.286 KB) | DOI: 10.24912/pserina.v2i1.19866

Abstract

SMA Harapan Jaya beralamat di Jalan Daan Mogot km.13 Cengkareng Timur, Kecamatan Cengkareng, Kota Jakarta Barat. Berdasarkan survey pendahuluan, kami menemukan bahwa siswa-siswi di SMA Harapan Jaya khususnya di jurusan IPA, tidak diberikan bekal ilmu akuntansi. Padahal pada kenyataannya, di berbagai perguruan tinggi ditemukan jumlah siswa jurusan IPA yang masuk ke jurusan akuntansi, hampir sebanding dengan jumlah siswa dari jurusan IPS. Oleh sebab itu, sebagai calon-calon pengguna laporan keuangan, pelatihan ini akan berguna bagi siswa-siswi untuk dapat memahami cara menganalisis data laporan keuangan sehingga mampu menilai keberhasilan suatu bisnis dalam menghasilkan laba. Target pelatihan ini adalah agar setelah pelatihan diadakan, peserta yang sebelumnya belum mengetahui tentang cara mengukur keberhasilan perusahaan dalam memperoleh laba, sekarang menjadi paham dan dapat mempraktikkannya. Pelatihan dilaksanakan pada hari Jumat, 18 Maret 2022 secara daring. Pelatihan berjalan lancar diikuti oleh hampir seluruh peserta di kelas X MIPA. Dari pelatihan yang telah diadakan, maka diperoleh beberapa hasil. Pertama, ada perbedaan hasil yang signifikan dalam pre-test dan post-test. Kedua, dari hasil kuisioner, mayoritas peserta puas dengan pelatihan yang diberikan. Saran untuk pelatihan mendatang adalah memberikan materi yang sedang dibutuhkan oleh user saat ini. Luaran yang dihasilkan adalah e-Prosiding dalam temu ilmiah Serina IV UNTAR 2022 dan publikasi media massa di website UNTAR yaitu Pintar.
Determinants of Financial Distress During COVID-19 Adessa Wibin; Yanti Yanti
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.643-651

Abstract

This study aims to analyze the effect of liquidity, leverage, profitability, sales growth, and operating capacity on financial distress during the COVID-19 period. Quantitative research is used using secondary data with purposive sampling method involving 55 hotel, restaurant, tourism, and transportation companies taken from financial statement on IDX. The research methods used are multiple linear regression analysis and analyzed utilizing IBM SPSS. This study during COVID-19 carries out that leverage has an effect on financial distress, while liquidity, profitability, sales growth and operating capacity have an insignificant effect on financial distress.
Institutional Ownership, Board Size, Growth Opportunities, Net Working Capital and Cash Holding Christy Valent; Yanti Yanti
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.705-715

Abstract

This study aims to investigate empirically the effect of institutional ownership, board size, growth opportunities, and net working capital toward cash holding, utilizing firm size and cash flow ratio as control variables on manufacture industry listed on the Indonesia Stock Exchange during 2016 to 2019 period. This study’s valid data consisted of 51 companies and the sample was chosen using purposive sampling approach. The data in this study is processed with Eviews 12 and Microsoft Excel 2016. According to the findings, board size and net working capital have a significant positive effect on cash holding, institutional ownership has insignificant positive effect on cash holding and growth opportunities has insignificant negative effect on cash holding.
Disclosure of Sustainability Reports in Basic Materials and Energy Sector Companies Meliana Surjati; Yanti Yanti
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1364

Abstract

The primary objective of this study was to investigate the interplay between profitability, size, age, and board diversity concerning the disclosure of sustainability reports within the basic material and energy sector of the Indonesia Stock Exchange (IDX). To achieve this, the research employed the purposive sampling technique. The study focused on 20 companies operating within the basic material and energy sector, analyzing data spanning from 2019 to 2021. In total, 60 datasets were meticulously processed using the widely recognized SPSS software. Upon analyzing the data, a noteworthy pattern emerged. Specifically, the study revealed a statistically significant positive relationship between profitability and the extent of sustainability report disclosure. Contrary to expectations, the research findings did not establish any substantial influence stemming from firm size, company age, or board diversity on the level of sustainability reporting. In essence, while profitability appears to serve as a driving force behind increased sustainability report transparency, other factors such as firm size, age, and board diversity do not exhibit a discernible impact in this particular context.
The Effect of Motivation on Professional Construction Workforce Commitment and Project Performance Yanti Yanti; Manlian Ronald A; Hendrik Sulistio
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i9.1736

Abstract

The phenomenon of good project performance in East Kalimantan needs to be aware of the possibility of project labor turnover. Employee commitment serves as a stabilizing force that maintains the direction of behavior even if the company fails to meet expectations. Employee commitment is a psychological condition that creates a personal attachment to an organization. This study aims to identify the influence of Motivation on Professional Construction Labor Commitment and Project Performance. This study uses an Explanatory Sequential Mixed Method design, involving 250 respondents of employees and staff of contractor companies, consultants, and building project owners, with SmartPLS SEM analysis at the quantitative stage. The qualitative stage involves the leaders of contractor companies, consultants, and building project owners. The results of the study show that Motivation has a significant effect on the Commitment of Professional Construction Workforce.
Pelatihan Membuat Jurnal Umum Perusahaan Jasa Bagi Siswa SMA Providentia Yanti Yanti; Brayden Brayden; Carina Olivia Theresna; Natasha Fredyshia
Jurnal Pengabdian Masyarakat Sultan Indonesia Vol. 3 No. 1 (2026): Abdisultan
Publisher : Sultan Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/abdisultan.v3i1.580

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh upaya untuk meningkatkan literasi ilmu akuntansi di masyarakat guna mendukung pemgembangan perusahaan yang berkelanjutan dan pencapaian SDGs 4, yaitu menjamin pendidikan inklusif dan berkualitas, melalui literasi ilmu akuntansi secara lebih luas dan mendalam di tingkat pendidikan menengah atas terutama dalam menerapkan prinsip-prinsip membuat jurnal umum sesuai dengan standar akuntansi yang berlaku di Indonesia. Mitra dalam kegiatan ini adalah SMA Providentia. Permasalahan yang dialami oleh Mitra saat ini adalah dengan padatnya materi akuntansi dasar yang harus diselesaikan dalam waktu 2 semester, sehingga siswa menjadi kesulitan untuk memahami dengan baik materi yang diberikan. Selain itu, guru juga kekurangan soal-soal latihan yang sesuai dengan dunia usaha saat ini. Salah satu topik akuntansi yang mereka butuhkan saat ini adalah tentang jurnal umum perusahaan jasa. Kegiatan pelatihan diikuti oleh 16 siswa dari kelas XI-3 dengan peminatan Ilmu Pengetahuan Sosial secara tatap muka pada hari Jumat, 8 Mei 2026, mulai pukul 11.30-12.15. Kegiatan diawali dengan sesi perkenalan, kemudian dilanjutkan dengan penyampaian materi di modul, pembahasan latihan soal, serta kegiatan kuis sebagai bentuk evaluasi. Selama pelaksanaan kegiatan, suasana pembelajaran berlangsung tertib, siswa mengikuti dengan antusias dan terjadi diskusi dua arah. Berdasarkan hasil kuis, sebagian besar siswa berhasil menjawab soal-soal kuis dengan benar dan menunjukkan pemahaman yang baik terkait materi yang telah disampaikan. Dengan demikian, dapat disimpulkan bahwa kegiatan PKM ini berjalan dengan baik dan mampu mencapai tujuan yang telah direncanakan, yaitu meningkatkan pemahaman siswa terhadap materi persamaan dasar akuntansi. Saran untuk kegiatan PKM mendatang ada dua hal. Pertama diharapkan pelatihan berikutnya dapat diikuti lebih banyak siswa dari kelas XI atau jurusan yang berbeda agar manfaat kegiatan dapat dirasakan secara lebih luas oleh seluruh siswa di sekolah. Kedua, materi akuntansi dapat diperluas misalnya dengan membahas jurnal penyesuaian, jurnal penutup, dan seterusnya, yang mempunyai kontribusi penting untuk meningkatkan pemahaman yang lebih mendalam terhadap ilmu akuntansi. Luaran dari kegiatan ini ada 3 yaitu: Artikel Publikasi di jurnal nasional, Hak Kekayaan Intelektual (HKI), dan Laporan Produk/Prototype.
FACTORS AFFECTING FINANCIAL PERFORMANCE IN TECHNOLOGY COMPANIES Hanssen Fernando; Yanti Yanti
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.339-348

Abstract

The purpose of this study is to examine the effect of independent variables of leverage (as measured by debt to equity ratio [DER]), firm size (as measured by natural logarithm of total assets), and liquidity (as measured by current ratio [CR]) on financial performance (as measured by return on equity [ROE]). The sample in this study was selected using purposive sampling which resulted in 10 technology companies from 21 technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period were used as research objects. This study uses a panel data regression model with a Fixed Effect Model (FEM) approach using Eviews version 12 program. Based on the analysis, the results of this study show that firm size has a positive and significant effect on financial performance, while leverage and liquidity have a positive and insignificant effect on financial performance.
PROFITABILITY, RISK, AND COMPANY SIZE: UNVEILING THEIR ROLE IN ESG DISCLOSURE Elysia Stephanie; Yanti Yanti
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.338-348

Abstract

This study aims to analyze the factors that influence Environmental, Social, and Governance (ESG) Disclosure. Awareness of ESG has been increasing, as evidenced by the growing number of companies that disclose sustainability information in their corporate reports. ESG disclosure serves as a tool for companies to meet stakeholder demands by promoting transparency and accountability. The independent variables used in this study are profitability, risk, and company size, with ESG disclosure as the dependent variable. The study employs a quantitative descriptive approach and the purposive sampling technique. The population that meets the sampling criteria consists of 38 companies out of 131 companies, focusing on the consumer non-cyclicals sector listed on the Indonesian Stock Exchange (IDX) during the period 2022 to 2024. The data used is secondary data obtained from financial reports and sustainability reports, which are accessible through the official IDX website and the companies’ official websites. The collected data were analyzed using EViews version 12. The results of this study indicate that company size has a positive and significant effect on ESG disclosure. This finding supports legitimacy theory, suggesting that larger companies tend to increase their ESG disclosure to gain recognition from stakeholders. On the other hand, profitability and risk have a positive but insignificant effect on ESG disclosure.
Co-Authors Adessa Wibin Brayden Brayden Carina Olivia Theresna Christy Valent Elysia Stephanie Hanssen Fernando Hendrik Sulistio Henny Wirianata Herly Nurlinda Jeremy, Viriany Liana Susanto Manlian Ronald A Meliana Surjati Michelle Gracella Natasha Fredyshia Pricillia Anastasia Pricillia Anastasia Timothy Brian K Yoan Tobing Yoan Tobing