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PENGARUH EARNING PER SHARE, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Tio Anggara; Nensi Yuniarti. Zs; Dinal Eka Pertiwi; Furqonti Ranidiah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6267

Abstract

This research was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 22.0. The results of the Earning Per Share (EPS) research have no effect on share prices because the significance value of 0.221 is greater than 0.05. Return on Assets (ROA) has no effect because it has a significance value of 0.543 which is greater than 0.05. Debt To Equity Ratio (DER) has no effect on stock prices because the significance value of 0.306 is greater than 0.05. Furthermore, the dividend policy variable has an influence in moderating the Earning Per Share (EPS) variable on stock prices because the significance value of 0.008 is smaller than 0.05. The dividend policy moderation variable influences Return On Assets (ROA) on stock prices because the significance value is 0.006 more. smaller than 0.05. The dividend policy moderating variable has an influence in moderating the Debt To Equity Ratio (DER) variable on stock prices because the significance value of 0.011 is smaller than 0.05. Keywords: Earning Per Share, Return On Assets and Debt To Equity Ratio, Share Prices and Dividend Policy
Character analysis of the symbolic value of the Ngasa tradition Anggara, Tio
Harmoni Sosial: Jurnal Pendidikan IPS Vol. 9 No. 2 (2022): September
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hsjpi.v9i2.61807

Abstract

The Ngasa traditional ceremony is one of the traditional ceremonies that still survives today. The Ngasa tradition is a tradition that aims to show gratitude for the abundance of blessings and graces given by God. This study aimed to determine the character values in the series of events and the tools used during the Ngasa tradition process. The approach used in this study is a qualitative approach with content analysis methods. Content analysis is used because the data to be studied are video documentation taken from several YouTube channels to explain the symbols of the Ngasa traditional ceremony in the Jalawastu area, Brebes Regency. The symbols in the tradition are interpreted to obtain the values contained in them. The character values studied in this study include the meaning of religion, togetherness, cooperation, hard work, simplicity, chastity, and sincerity.
The One-Gate Management System and Temple Conservation: A Comparative Study of Borobudur and Angkor Wat Temples Wicaksono, Ajie; Fitri, Ebtana Sella Mayang; Anggara, Tio; Sum, Sochenda
Baileo: Jurnal Sosial Humaniora Vol 2 No 2 (2025): January 2025
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol2iss2pp159-175

Abstract

This study aims to analyze the management of Borobudur Temple in Indonesia and Angkor Wat in Cambodia as world heritage sites, focusing on a comparison between single-gate management and conservation-based approaches. The research adopts a qualitative descriptive method, involving data collection through literature review, observation, and interviews. Data analysis is conducted using the Miles and Huberman approach, which includes data reduction, data presentation, and conclusion drawing. The findings reveal that the management of Borobudur Temple has undergone significant transformation, shifting from multi-party management to a single-gate system in 2024 under InJourney Destination Management (IDM). This approach integrates Borobudur as both a tourist destination and a place of worship for Buddhists, with challenges arising in harmonizing conservation and tourism needs. Meanwhile, Angkor Wat has been managed by the APSARA Authority since 1995, with a stronger emphasis on conservation and controlled management to maintain its appeal to tourists while prioritizing the preservation of its cultural and historical values. The study concludes that single-gate management has the potential to enhance efficiency and synergy but requires adaptive strategies to ensure conservation sustainability. The novelty of this research lies in its comprehensive comparison of two management models, offering valuable insights for managing other world heritage sites. The study recommends a more balanced integration of tourism, conservation needs, and local community involvement to support the advancement of social sciences and humanities, particularly in the field of cultural heritage management studies.
IMPLEMENTASI PENDIDIKAN KARAKTER BERBASIS KEARIFAN LOKAL PADA KESENIAN KETHEK OGLENG WONOGIRI Novriza Setya Dhewantoro, Happri; Satria Charismana, Dian; Disyacitta, Fikri; Anggara, Tio
Maharsi: Jurnal Pendidikan Sejarah dan Sosiologi Vol. 4 No. 2 (2022): Maharsi : Jurnal Pendidikan Sejarah dan Sosiologi
Publisher : UNIVERSITAS INSAN BUDI UTOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/maharsi.v4i2.318

Abstract

Implementasi pendidikan karakter merupakan salah satu acuan dalam sistem pendidikan di Indonesia. Salah satu implementasi tersebut berupa karakter berbasis kearifan lokal. Sistem pendidikan yang tidak menggunakan gagasan yang jauh dari kehidupan empiris serta sifatnya tidak mengambang. Sistem Pendidikan tersebut berlandaskan pada kearifan lokal bangsa. Secara kontekstual pendidikan karakter dapat memperkuat nilai-nilai budaya, sosial serta nilai-nilai kearifan lokal dalam kehidupan yang ada di kehidupan masyarakat. Artikel penelitian ini bertujuan untuk menggali nilai-nilai karakter yang dilihat dari budaya lokal yang selaras dengan budaya masyarakat Wonogiri yaitu budaya kesenian Kethek Ogleng. Metode dalam penelitian ini adalah menggunakan metode analisis konten. Hasil analisis dari penelitian ini antara lain: a) pendidikan karakter berbasis kearifan lokal; b) kesenian Kethek Ogleng adalah kesenian tradisional yang banyak berkembang di pedesaan di Kabupaten Wonogiri; c) seperti halnya kesenian rakyat pada umumnya yang bersifat anonim, kesenian Kethek Ogleng di Wonogiri tidak diketahui secara pasti kapan muncul dan siapa penciptanya.; d) kesenian Kethek Ogleng yang ada menghadapi tantangan agar bisa bertahan di tengah-tengah perubahan sosial yang cepat; e) pemerintah daerah Kabipaten Wonogiri menetapkan kesenian Kethek Ogleng sebagai ikon pariwisata dan budaya daerah, tetapi karena berbagai sebab dan alas an semakin kehilangan para peminatnya.