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All Journal Jurnal Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi Journal of Humanities, Community Service, and Empowerment
Siti Mariani Basannang
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE OPERASI TERHADAP STRUKTUR MODAL Marcella Clarissa Seprianti Todje; Fajar Rina Sejati; Siti Mariani Basannang
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/7fmqzn05

Abstract

This research aims to examine the influence of profitability, liquidity and operating leverage on capital structure. The population in this research is Construction Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample of companies that meet the purposive sampling criteria is 16 companies. The research data that can be processed is 96 data. The data analysis technique uses multiple regression analysis. The research results show that profitability and liquidity have a significant negative effect on capital structure. Meanwhile, operating leverage has a significant positive effect on capital structure.
Analysis of the Effectiveness of the Campus Teaching Program Batch 7 in Improving the Quality of Learning in Elementary Schools Septyana Prasetianingrum; Khusnul Khotimah; Siti Mariani Basannang; Yendra; Adriani Lande; Darmayanti, Novi; Mochammad Taqiyyuddin
Journal of Humanities, Community Service, and Empowerment Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JHCSE.2025.v02.i02.p05

Abstract

The Campus Teaching Program Batch 7 has made significant contributions to improving the quality of education at SDN Siman, particularly in literacy, numeracy, and student learning motivation. With an experiential learning approach, student participants in the program provide innovative mentoring that helps overcome the challenges of basic education in areas with limited facilities. This program not only has an impact on students, but also on improving teacher competence, school community collaboration, and strengthening synergy between the community and educational institutions. However, the implementation of the program is not without challenges, such as limited internet connectivity and the diversity of programs that affect the focus of learning. Recommended solutions include the provision of offline modules, contextual training for teachers, and the use of impact matrices to increase the effectiveness of interventions. By integrating experiential and service-based learning, this program has the potential to become a model for educational transformation in areas with limited infrastructure.
Enhancing Reporting Quality through Systems, Controls, and Efficiency Prasetianingrum, Septyana; Siti Mariani Basannang; Adriani Lande; Yaya Sonjaya; Matelda Samori
Jurnal Akuntansi Vol. 30 No. 1 (2026): January 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v30i1.3355

Abstract

This study examines the role of accounting information systems (AIS) and internal control systems (ICS) in improving the quality of financial reporting (QFR), with the efficiency of accounting processes (EAP) serving as a mediating variable. Data were collected from 73 employees of the Regional Financial and Asset Management Agency (BPKAD) of Makassar City and analyzed using structural equation modeling. The results indicate that both AIS and ICS have a significant direct effect on QFR, with ICS exerting a more substantial influence. EAP was also found to significantly improve reporting quality and serve as a mediator between AIS, ICS, and QFR. The findings extend Decision Usefulness, Stewardship, and Institutional theories by demonstrating that reporting quality arises from the interaction of systems, controls, and efficiency. Practically, the study highlights the need for governments to align technology, control frameworks, and process efficiency to strengthen financial accountability.
Co-Authors Adriani Lande Fachry Abda El Rahman Fajar Rina Sejati Khusnul Khotimah Marcella Clarissa Seprianti Todje Matelda Samori Mochammad Taqiyyuddin Novi Darmayanti Septyana Prasetianingrum Septyana Prasetianingrum Yaya Sonjaya