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All Journal Disclosure: Journal of Accounting and Finance Improvement: Jurnal Manajemen dan Bisnis Proceeding of International Conference on Social Science and Humanity
Ramdona, Sinta Sri
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Digital Dan Pinjaman Online Terhadap Judi Online: Social Influencer Sebagai Variabel Moderasi Fadhilah, Ash Shoffi Hana; Ramdani, Safier; Ramdona, Sinta Sri
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 2 (2024): Vol 4 No 2 September 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i2.24668

Abstract

The purpose of this study is to determine the effect of digital access and online gambling. Social influencers are used as moderating variables to strengthen digital access and lending in online gambling. This study uses quantitative descriptive analysis methodology with purposive sampling technique. The population of this study consisted of 210 students enrolled in private universities in LLDIKTI Region III. The collected data were analyzed using quantitative descriptive analysis and decision tree analysis, as well as multicollinearity, R-Square, t-statistics and f-statistics. The results of the study based on regression analysis show that digital has a significant positive impact on online gambling, social social influencers do not strengthen digitalization and online loans on online gambling. Decision tree analysis revealed that social influencer variables have a significant impact on a person's decision to engage in online gambling. This research is expected to enrich the literature and provide an overview of how digitalization, online loans, and social influencers can influence people to play online gambling using regression analysis and decision tree analysis.  Keywords: Digital, Online Loans, Social Influencer, Online Gambling, Analysis Decision Tree  Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan akses digital dan pinjaman online terhadap judi online. Social influencer digunakan sebagai variabel moderasi yang memperkuat akses digital dan pinjaman online terhadap judi online. Penelitian ini menggunakan metodologi penelitian analisis deskriptif kuantitatif dengan teknik pengambilan sampel purposive sampling. Populasi yang digunakan pada penelitian ini yaitu mahasiswa yang berkuliah di wilayah Perguruan Tinggi Swasta (PTS) yang terdaftar di LLDIKTI Wilayah III dengan jumlah sampel sebanyak 210 sampel. Data yang dikumpulkan tersebut di analisa menggunakan analisis deskriptif kuantitatif dan analisis model pohon keputusan (Decision Tree), selain itu juga melakukan uji deskriptif kuantitatif, uji validitas dan uji reabilitas, uji multikolerasi, uji R-Square,uji t-statistik dan f-statistik, dan uji decision tree. Hasil penelitian berdasarkan analisis regresi menunjukkan bahwa digital berpengaruh positif signifikan terhadap judi online, pinjaman online berpengaruh positif signifikan terhadap judi online, social influencer tidak memperkuat digital dan pinjaman online terhadap judi online. Analisis decision tree menghasilkan bahwa variabel social influencer memiliki pengaruh yang kuat terhadap seseorang untuk melakukan judi online. Penelitian ini diharapkan dapat memperkaya literatur dan memberikan gambaran mengenai digital, pinjaman online, social influencer dapat mempengaruhi seseorang bermain judi online berdasarkan analisis regresi dan analisis decision tree.  Kata kunci: Digital, Pinjaman Online, Influencer Sosial, Perjudian Online, decision tree
Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Non-Cyclicals (CNC) Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022 Ramdona, Sinta Sri
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12207

Abstract

This study aims to analyze the effect of capital structure and financial performance on earnings management practices in consumer non-cyclicals (CNC) sector companies listed on the Indonesia Stock Exchange. Using quantitative methods, this study involved 118 samples of annual report data for the 2021-2022 period. The results of the analysis show that capital structure has a significant negative effect on earnings management. In contrast, financial performance has a significant positive effect on earnings management. Although both variables have a significant effect simultaneously, the coefficient of determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance.
THE INFLUENCE OF CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT Ramdona, Sinta Sri; Larasati, Meita; Ramdani, Safier
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.257

Abstract

Objective: This research aims to analyze the influence of capital structure and financial performance on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. Method: This research uses a quantitative method, involving 118 samples of annual report data for the period 2021- 2022. Results: The results of the analysis indicate that capital structure has a significant negative impact on earnings management. On the other hand, financial performance has a significant positive impact on earnings management. Although both variables have a significant simultaneous effect, the coefficient determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance. Novelty: The novelty in this research lies in the use of the Stubben formula to measure earnings management, which provides a deeper perspective on the practice of earnings manipulation within companies.
Pengaruh Digital Dan Pinjaman Online Terhadap Judi Online: Social Influencer Sebagai Variabel Moderasi Fadhilah, Ash Shoffi Hana; Ramdani, Safier; Ramdona, Sinta Sri
Improvement: Jurnal Manajemen dan Bisnis Vol 4 No 2 (2024): Vol 4 No 2 September 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v4i2.24668

Abstract

The purpose of this study is to determine the effect of digital access and online gambling. Social influencers are used as moderating variables to strengthen digital access and lending in online gambling. This study uses quantitative descriptive analysis methodology with purposive sampling technique. The population of this study consisted of 210 students enrolled in private universities in LLDIKTI Region III. The collected data were analyzed using quantitative descriptive analysis and decision tree analysis, as well as multicollinearity, R-Square, t-statistics and f-statistics. The results of the study based on regression analysis show that digital has a significant positive impact on online gambling, social social influencers do not strengthen digitalization and online loans on online gambling. Decision tree analysis revealed that social influencer variables have a significant impact on a person's decision to engage in online gambling. This research is expected to enrich the literature and provide an overview of how digitalization, online loans, and social influencers can influence people to play online gambling using regression analysis and decision tree analysis.  Keywords: Digital, Online Loans, Social Influencer, Online Gambling, Analysis Decision Tree  Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan akses digital dan pinjaman online terhadap judi online. Social influencer digunakan sebagai variabel moderasi yang memperkuat akses digital dan pinjaman online terhadap judi online. Penelitian ini menggunakan metodologi penelitian analisis deskriptif kuantitatif dengan teknik pengambilan sampel purposive sampling. Populasi yang digunakan pada penelitian ini yaitu mahasiswa yang berkuliah di wilayah Perguruan Tinggi Swasta (PTS) yang terdaftar di LLDIKTI Wilayah III dengan jumlah sampel sebanyak 210 sampel. Data yang dikumpulkan tersebut di analisa menggunakan analisis deskriptif kuantitatif dan analisis model pohon keputusan (Decision Tree), selain itu juga melakukan uji deskriptif kuantitatif, uji validitas dan uji reabilitas, uji multikolerasi, uji R-Square,uji t-statistik dan f-statistik, dan uji decision tree. Hasil penelitian berdasarkan analisis regresi menunjukkan bahwa digital berpengaruh positif signifikan terhadap judi online, pinjaman online berpengaruh positif signifikan terhadap judi online, social influencer tidak memperkuat digital dan pinjaman online terhadap judi online. Analisis decision tree menghasilkan bahwa variabel social influencer memiliki pengaruh yang kuat terhadap seseorang untuk melakukan judi online. Penelitian ini diharapkan dapat memperkaya literatur dan memberikan gambaran mengenai digital, pinjaman online, social influencer dapat mempengaruhi seseorang bermain judi online berdasarkan analisis regresi dan analisis decision tree.  Kata kunci: Digital, Pinjaman Online, Influencer Sosial, Perjudian Online, decision tree
Co-Authors Fadhilah, Ash Shoffi Hana Larasati, Meita Ramdani, Safier