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All Journal Jurnal Keuangan dan Perbankan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Penelitian Pendidikan Indonesia
Candra, Anastasya Regina
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Computer Science & IT Economics, Econometrics & Finance Other

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The Types of Ownership and Sticky Cost: Evidence from Listed Firms of Indonesia Capital Market Meythi, Meythi; Martusa, Riki; Candra, Anastasya Regina
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.8878

Abstract

This study examines whether ownership structure type of listed banks of Indonesia Stock Exchanges (IDX), especially State of Owned Banks (SOBs) affect to cost stickiness. This study observes listed state-owned banks during the periods of 2001-2020. This study finds that ownership structure type of listed banks of IDX, i.e. SOBs, affects to cost stickiness are not supported. However, cost stickiness of listed SOBs of IDX relates to asset and employee are supported. However, a SOBs purpose to profit-oriented, but they also commit to government programs, i.e. reducing unemployment and expanding job opportunities. Overall, the findings of this study indicate that SOBs do not influence cost stickiness, but there are differences between high and low asset and employee SOBs. This study contributes to literatures of financial accounting and finance in banking sector, particularly SOBs.JEL: M410, C12, L52*
The impact of hallyu (korean wave) on academic performance and learning burnout in accounting students Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Candra, Anastasya Regina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254727

Abstract

This study aims to analyze whether there is an influence of Hallyu on students' Academic Performance, in addition to that the dominant influence of Hallyu on Academic Performance, whether it has a positive or negative effect. Regarding the effect of Hallyu on academic performance the findings of several earlier studies vary. This study uses respondents from the current era in an effort to boost the value and knowledge associated with the research findings. This study uses descriptive & exploratory methods and hypothesis testing using regression analysis. University Students in the accounting study program and master's program in accounting for the 2020–2023 batch at one of the private universities in Bandung make up the study's population. The respondents have completed tax-related courses, such as international tax, tax planning, and taxation. The number of students in the research sample was 137. Surveys were distributed in order to gather data. The results of the study showed that Hallyu has a positive effect on student academic performance. Hallyu is able to reduce academic burnout in learning, thereby increasing student enthusiasm in learning/undergoing lecture activities. The results of the interviews with the respondents and the T-Test's significance value, which is less than 0.05, demonstrate this.This research can be used as a reference for academics to consider including Hallyu elements (including K-Drama and K-Pop in course materials used in the teaching and learning process in the classroom, for example in case studies regarding tax accounting, international tax, dan tax planning) to increase student interest in attending lectures, so that it is expected to improve student academic performance. This study specifically analyzes whether Hallyu can overcome learning burnout in students, or whether it only takes up study time and reduces students' academic performance.
Disclosing Corporate Social Responsibility Affects Company Value: Profitability as Moderating Variable Candra, Anastasya Regina; Tanison, Nindy; Martusa, Riki; Meythi, Meythi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2471

Abstract

The goal of this research is to determine how company value is impacted by corporate social responsibility (CSR) and how profitability, as determined by the rate of return on assets (ROA), modifies this impact. The main reason is that businesses which can disclose their CSR will garner greater public attention. Purposive sampling was employed in this study, consisting of all businesses listed on the Indonesia Stock Exchange (IDX) during 2018 to 2022. Because relatively few organizations are prepared to participate in CSR due to the significant expenditures involved, the paper’s findings show that CSR Disclosure does not significantly affect company value. The second finding stated that profitability as defined by return on assets (ROAt) can enhance the interaction among CSR disclosure and company value because profitable businesses can afford to make larger investment in CSR, which can best serve stakeholders who are essential to the business’s longevity.
The impact of hallyu (korean wave) on academic performance and learning burnout in accounting students Hidayat, Vinny Stephanie; Dewi, Nunik Lestari; Candra, Anastasya Regina
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 11 No. 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020254727

Abstract

This study aims to analyze whether there is an influence of Hallyu on students' Academic Performance, in addition to that the dominant influence of Hallyu on Academic Performance, whether it has a positive or negative effect. Regarding the effect of Hallyu on academic performance the findings of several earlier studies vary. This study uses respondents from the current era in an effort to boost the value and knowledge associated with the research findings. This study uses descriptive & exploratory methods and hypothesis testing using regression analysis. University Students in the accounting study program and master's program in accounting for the 2020–2023 batch at one of the private universities in Bandung make up the study's population. The respondents have completed tax-related courses, such as international tax, tax planning, and taxation. The number of students in the research sample was 137. Surveys were distributed in order to gather data. The results of the study showed that Hallyu has a positive effect on student academic performance. Hallyu is able to reduce academic burnout in learning, thereby increasing student enthusiasm in learning/undergoing lecture activities. The results of the interviews with the respondents and the T-Test's significance value, which is less than 0.05, demonstrate this.This research can be used as a reference for academics to consider including Hallyu elements (including K-Drama and K-Pop in course materials used in the teaching and learning process in the classroom, for example in case studies regarding tax accounting, international tax, dan tax planning) to increase student interest in attending lectures, so that it is expected to improve student academic performance. This study specifically analyzes whether Hallyu can overcome learning burnout in students, or whether it only takes up study time and reduces students' academic performance.
Co-Authors Meythi, Meythi Nunik Lestari Dewi Riki Martusa Tanison, Nindy Vinny Stephanie Hidayat