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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Majalah Ilmiah Warta Dharmawangsa Jurnal Ilmiah Akuntansi Kesatuan VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal of Community Service and Engagement Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis International Journal of Accounting & Finance in Asia Pasific Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Journal of Innovative and Creativity Jurnal Studi Akuntansi Pajak Keuangan
Yani Suryani
Universitas Harapan Medan
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Skripsi Unggul: Mengasah Keterampilan Dengan Strategi Jitu Dalam Penulisan Akademis Dila Handayani; maimunah Ritonga; Mirwansyah Putra Ritonga; Amron Zarkasih Ritonga; Yani Suryani; Chinttya Winda Natalia Butar-butar
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 3 No 1 (2024): Edisi Januari 2024 - Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v3i1.952

Abstract

Hingga saat ini, menyelesaikan tugas akhir (skripsi) tetap merupakan prasyarat yang harus dipenuhi untuk mendapatkan gelar sarjana, walaupun sekarang terdapat alternatif-alternatif lain yang bisa digunakan untuk memenuhi syarat kelulusan.. Secara umum, di Perguruan Tinggi (PT), menulis skripsi masih diwajibkan. Namun, bagi sebagian mahasiswa, menyelesaikan tugas akhir (skripsi) merupakan suatu kendala yang memunculkan tantangan, bahkan ada yang memilih untuk meninggalkan perkuliahan (drop-out) karena kesulitan yang dihadapi dalam menyelesaikan tugas akhir mereka. Maksud dari pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan panduan kepada mahasiswa agar mereka dapat memahami metode yang lebih sederhana dalam menulis skripsi atau karya ilmiah lainnya. Kegiatan ini diadakan dalam bentuk penyuluhan dan pendampingan, dan diikuti oleh lima puluh mahasiswa dari semester V dan semester VII yang berasal dari Fakultas Teknik dan Ilmu Komputer Universitas Tjut Nyak Dhien. Dari hasil kegiatan ini, dapat disimpulkan bahwa mahasiswa telah dapat menguasai strategi penulisan skripsi dan karya ilmiah lainnya, serta merasa termotivasi untuk menyelesaikannya dengan semangat yang lebih besar.
Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2024 Javirah Dhenita; Yani Suryani; Liza Novietta
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4227

Abstract

This study aims to determine the effect of the Current Ratio, Return on Assets, and Debt to Equity Ratio on stock prices, with dividend policy as an intervening variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2024. The sample selection method used was purposive sampling. A total of 217 observations were made over 7 years, spanning 31 companies. The data analysis technique used in this study was path analysis. The results of the Substructure I test indicate that the Debt to Equity Ratio has a positive effect on dividend policy. In contrast, the Current Ratio and Return on Assets do not affect dividend policy. The results of the Substructure II test indicate that the Current Ratio and Return on Assets have a positive effect on stock prices. In contrast, the Debt to Equity Ratio and dividend policy do not affect stock prices. The Sobel test results indicate that dividend policy is able to mediate the effect of the Debt to Equity Ratio on stock prices. In contrast, dividend policy is unable to mediate the effect of the Current Ratio and Return on Assets on stock prices.
Pengaruh Current Ratio, Debt To Asset Ratio, Dan Operating Capacity Terhadap Financial Distress Dengan Return On Asset Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2023 Tasya Amanda; Azwansyah Habibie; Yani Suryani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4584

Abstract

This study examines and analyses the effect of three independent variables: Current Ratio, Debt-to-Asset Ratio, and Operating Capacity on Financial Distress, with Return on Assets as a moderating variable. The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Purposive sampling was used to select 41 companies. The analytical techniques used were descriptive analysis and multiple linear regression analysis. The data were sourced from the companies' financial statements and processed using SPSS version 26. The results show that the Current Ratio, Debt-to-Asset Ratio, and Operating Capacity significantly influence Financial Distress. Return on Assets moderated the influence of the Current Ratio and Debt-to-Asset Ratio on Financial Distress. However, Return on Assets did not moderate the impact of Operating Capacity on Financial Distress.
Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 ARIFKI FA INDRA Arifki; Yani Suryani; Desi Ika
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.500

Abstract

This research aims to determine the capital structure and managerial ownership of firm value with firm size as a moderating variable in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023.The sample selection method used is purposive sampling. The total observations in this research were 70 observations consisting of 14 companies. The data analysis technique used in this research is moderation analysis using the residual test with the SPSS version 26 analysis tool. The test results of this research indicate that the capital structure proxied as Debt to Equity Ratio and managerial ownership simultaneously or together have an effect on firm value proxied as Price to Book Value. Partially, managerial ownership affects PBV. Meanwhile, DER has no effect on PBV. Company size is able to moderate managerial ownership on PBV, but is unable to moderate the effect of DER on PBV.
Sharia Governance on Maqashid Sharia Performance: Mediating Effect of Islamic Corporate Social Responsibility Yani Suryani; Isna Ardila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5494

Abstract

Sharia governance and social responsibility play important roles in achieving maqashid sharia objectives in Islamic banking. This study aims to determine the mediating role of Islamic corporate social responsibility in the relationship between sharia governance and maqashid sharia performance in Islamic banking during the 2019–2024 period. This study employs a quantitative research approach using secondary data obtained from annual reports of Islamic commercial banks. The sample was selected through purposive sampling, resulting in 9 Islamic commercial banks. Data were analyzed using Structural Equation Modeling with SmartPLS 3. The results indicate that sharia governance has a negative and significant effect on Islamic corporate social responsibility. However, sharia governance and Islamic corporate social responsibility do not have a significant effect on maqashid sharia performance. Furthermore, Islamic corporate social responsibility does not mediate the relationship between sharia governance and maqashid sharia performance because the indirect effect is statistically insignificant. The study concludes that strengthening governance mechanisms alone is insufficient to improve maqashid sharia performance through Islamic corporate social responsibility. These findings contribute to the literature on Islamic banking by providing empirical evidence regarding the limited mediating role of Islamic corporate social responsibility in the relationship between governance and maqashid-based performance.
Co-Authors Agus Purwanto Ahmad Sani AMRON ZARKASIH RITONGA ARIFKI FA INDRA Arifki Azwansyah Habibie, Azwansyah Bunga Aditi Chinttya Winda Natalia Butar-butar Desi Ika Desi Ika desi ika Diena Fadhilah Dila Handayani Hafizah Isna Ardila Javirah Dhenita Kartika Wulandari Listiorini Liza Novietta Maimunah Ritonga Muhammad Arief Muhammad Arief Putra Ritonga, Mirwansyah Rezki Zurriah Rizki Fillhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Sarah Imelda Tasya Amanda