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All Journal Jurnal Akuntansi dan Keuangan Journal of Theological Students
Yulia Tantri
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Risiko Bisnis, Growth Opportunity dan Kepemilikan Manajerial terhadap Struktur Modal : (Studi Empiris Perusahaan Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Yulia Tantri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2683

Abstract

This study aims to determine the influence of Business Risk, Growth Opportunity, and Managerial Ownership on Capital Structure. Business Risk is measured using EBIT divided by total assets. Growth Opportunity is measured by using total assets in the current period minus total assets in the previous period, and divided by total assets in the previous period. Managerial ownership is measured by the number of shares owned by the managerial party (manager and directors) divided by the total outstanding shares. Meanwhile, the Capital Structure is measured using the Debt Equity Ratio (DER). The population in this study is property & real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples in this study was 16 with a 5-year observation method in the 2018-2022 period and the number of financial statements used as samples in this study amounted to 80, which was obtained through the purposive sampling method. The type of data in this study is secondary data with quantitative research methods. The analysis technique used was panel data regression analysis with a significance level of 5%. This study was processed using eviews 12 software and showed the results that (1) Business risk had a significant negative effect on capital structure, (2) Growth opportunity did not have a significant effect on capital structure, (3) Managerial ownership did not have a significant effect on capital structure.
RANCANGAN KURIKULUM “YESUS SAHABATKU DAN TERANGKU” UNTUK SEKOLAH MINGGU KELAS KECIL Theodores Yosua, Veronika Floremsi; Jon; Yulia Tantri
JOURNAL of THEOLOGICAL STUDENTS Vol. 14 No. 1 (2025): JOURNAL of THEOLOGICAL STUDENTS
Publisher : STT Kristus Alfa Omega

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Abstract

Kurikulum kelas kecil merupakan rencana belajar yang diterapkan bagi anak-anak Sekolah Minggu usia dini. Penelitian ini bertujuan untuk merancang kurikulum tematik dengan pendekatan "Yesus Sahabatku dan Terangku", guna mengembangkan kepekaan rohani dan karakter Kristiani sejak usia dini. Rumusan masalah dalam penelitian ini adalah bagaimana merancang kurikulum kelas kecil yang efektif dan sesuai dengan kebutuhan anak-anak usia dini. Metode yang digunakan dalam penelitian ini adalah studi pustaka dan observasi partisipatif. Hasil dari penelitian ini berupa rancangan kurikulum tematik dengan pendekatan relasional dan naratif yang menekankan nilai persahabatan dengan Yesus dan menjadi terang di tengah dunia. Rancangan kurikulum yang telah dihasilkan diharapkan dapat diterapkan secara praktis dan efektif dalam proses pembelajaran Sekolah Minggu kelas kecil.   Abstract The  small class curriculum is a learning plan implemented for early childhood Sunday School students. This study aims to design a thematic curriculum using the approach “Jesus, My Friend and My Light,” in order to develop spiritual sensitivity and Christian character from an early age. The research problem addressed in this study is how to design an effective curriculum for small classes that meets the developmental needs of young children. The method used in this research includes literature review and participatory observation. The result of the study is a thematic curriculum design that adopts a relational and narrative approach, emphasizing the values of friendship with Jesus and being a light in the world. This curriculum is expected to be applied practically and effectively in the teaching and learning process of small class Sunday School.
Co-Authors Jon Theodores Yosua, Veronika Floremsi