Garuda - Garba Rujukan Digital

THE ANALYSIS OF FACTORS AFFECTING MANAGEMENT PROFIT WITH DEVIDEND PAYOUT RATIO AS MODERATING VARIABLES IN COMPANIES MANUFACTURING LISTED IN INDONESIA STOCK EXCHANGE Ningsih, Sulistio
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 4 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.168 KB)

This study aims to determine the effect of Institutional Leadership, Proportion of Independent Commissioners, Company Size, Leverage, Free Cash Flow, Profitability, and Cost of Capital on Earnings Management with dividend payout ratio as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2012 -2015.This type of research is associative causal research. The population in this study is 125 companies and a sample of 56 companies using proportional sampling method, with the number of observations as many as 224 observation units. The method of data analysis in this study is multiple linear regression and residual test. The results of the first simultaneous hypothesis testing showed that the independent variables Institutional Ownership, Proportion of Independent Commissioner Board, Company Size, Leverage, Free Cash Flow,Profitability, and Cost of Equity Capital take effect towards Profit Management.Partially only Company Size variables affect earnings management, while Institutional Ownership variables, Proportion of Independent Commissioner Board, Leverage, Free Cash Flow, Profitability and Cost of Equity Capital has no effect on Management Profit. Testing the second hypothesis shows that the Dividend Payout Ratio is not able to moderate the relationship between Institutional Ownership, Proportion of Independent Commissioners, Company Size, Leverage, Free Cash Flow, Profitability and Cost of Equity Capital with earnings management in manufacturing companies listed on the Indonesia Stock Exchange.

Membangun Sinergi antara Civitas Akademik dengan Aparatur Desa Kampung Jongok Bathin dalam Mempersiapkan Generasi Muda menghadapi Era Digital 5.0 Syafridha Yanti; Murthada; Sulistio Ningsih
Catimore: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2023): Catimore: Jurnal Pengabdian kepada Masyarakat
Publisher : LSM Catimore dan Sahabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/cpkm.v2i1.60

This Community Service Program is a collaborative service program carried out by several Study Programs, including Economic Education Study Program, PPKN Study Program, English Language Education Study Program, and Physical Education. which carries the theme of building Synergy Between the Academic Community and Kampung Jongok Bathin Village Apparatuses in Preparing the Young Generation to Face the Digital Era 5.0, in collaboration with Kampung Jongok Bathin Village apparatus. In this Community Service Program, the material for preparing young people to face the Digital 5.0 era is expected to be able to provide education to the people of Kampung Jongok Bathin about the meaning, types, dangers, how to protect and manage them. It is also hoped that through this material the public / Internet users will know what personal information can be left on the internet when surfing the web and using social media. And users also need to know that personal information that is left scattered on the internet can make them open to all kinds of threats, from identity theft to physical harassment. The purpose of the presentation of the material in this Collaborative Program between Study Programs is to educate so that people can be smarter and users are asked to be wise in interacting on the internet. The community or internet users must be equipped with knowledge to realize that all activities on the internet are recorded and the data is spread to various parties. For this reason, it is very important for users to take various preventive measures, especially related to data privacy and security. The method of implementing this service program is carried out in several stages of implementation as follows: Compiling service protocols, initial survey of locations and target issues, meetings with the Village Head and Village officials, Dissemination of the material presented. In the presentation of counseling material using the lecture method and using power point slide media. The conclusion of this community service is that with the socialization and training that is delivered, it can increase the knowledge and understanding of the community, especially digital footprints (Digital footprint) and the community can be more self-aware in exploring the internet.

Analisis Dampak Likuiditas, Profitabilitas, dan Leverage terhadap Nilai Perusahaan di Pasar Modal Loso Judijanto; Bambang Eko Prayetno; Iskandar Iskandar; Sulistio Ningsih
Jurnal Bisnis dan Manajemen West Science Vol 3 No 03 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i03.1558

Penelitian ini menginvestigasi dampak likuiditas, profitabilitas, dan leverage terhadap nilai perusahaan di pasar modal, dengan menggunakan pendekatan kuantitatif dengan data dari 190 perusahaan publik. Analisis dilakukan dengan menggunakan skala Likert (1-5) dan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). Temuan menunjukkan bahwa ketiga metrik keuangan - likuiditas, profitabilitas, dan leverage - secara positif dan signifikan mempengaruhi nilai perusahaan. Likuiditas muncul sebagai faktor yang paling penting, diikuti oleh leverage dan profitabilitas. Hasil ini menggarisbawahi pentingnya strategi manajemen keuangan yang seimbang yang mengoptimalkan likuiditas dan leverage sambil memaksimalkan profitabilitas untuk meningkatkan nilai perusahaan. Studi ini memberikan wawasan praktis bagi manajer keuangan dan investor, menyoroti perlunya pendekatan yang komprehensif untuk pengambilan keputusan keuangan di pasar modal.

Pengaruh Persepsi Mahasiswa Tentang Profesi Guru, Efikasi Diri dan Lingkungan Keluarga Terhadap Minat Menjadi Guru Sundari, Tri; Ningsih, Sulistio; Yanti, Safridha; Sari, Desi Purnama; Tonara, Arda
Jumper: Journal of Educational Multidisciplinary Research Vol 3 No 1 (2024): Jumper: Journal of Educational Multidisciplinary Research
Publisher : LSM Catimore dan Sahabat Jl. Paya Ilang/Pertamina Desa Lemah Burbana, Takengon, Aceh Tengah 24552

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/jumper.v3i1.176

Education has an important role in long-term investment in human life and is the key to future success. Teachers are the most important component in achieving educational goals. The level of someone's interest in becoming a teacher is influenced by many factors that influence the professionalism of a teacher's performance. The problem in this research is whether students' perceptions of the teaching profession, self-efficacy, and family environment influence their interest in becoming a teacher. The study aims to determine the influence of Student Perceptions of Teacher Profession, Self Efficacy, and Family Environment on the interest of being a Teacher in Economic Education Students at Muhammadiyah Mahakarya University of Aceh. Sampling techniques use total sampling because the population of this study is less than 100. The data analysis technique used is multiple regression analysis. Study results showed that Student Perceptions of Teacher Profession, Self Efficacy, and Family Environment partially had no significant influence on Interest in being a teacher. While simultaneously Student Perception of teacher profession, self efficacy, and family environment influenced the Teacher Interest variable with a percentage of 81.7%, while the remaining 18.3% could be described by other variables not studied by the researchers

PEMANFAATAN APLIKASI CANVA SEBAGAI INOVASI PEMBELAJARAN MAHASISWA PADA MATA KULIAH MEDIA LITERASI ICT DAN MEDIA PEMBELAJARAN EKONOMI Yanti, Syafridha; Arnilis, Yanti; Ningsih, Sulistio; Murthada, Murthada
Dharmas Education Journal (DE_Journal) Vol 4 No 3 (2024): Special Issue
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/dejournal.v4i3.1300

Teknologi memainkan peran sentral dalam pembelajaran berbasis digital saat ini. Dengan pemanfaatan teknologi, proses pembelajaran menjadi lebih efisien dan fleksibel. teknologi dalam pembelajaran dapat membantu siswa meningkatkan keterampilan, kemampuan komunikasi, motivasi, dan berpikir kritis . Oleh karena itu, pemanfaatan teknologi sebagai sarana pembelajaran sangat penting untuk meningkatkan efektivitas belajar di era digital. Canva adalah platform desain grafis yang memungkinkan pengguna membuat berbagai jenis materi visual dengan mudah. seperti gambar, grafik, dan presentasi dengan berbagai template dan desain yang tersedia. Canva dapat memberikan banyak manfaat dalam pembelajaran diantaranya: meningkatkan kreativitas, meningkatkan kualitas prestasi, memperkuat kompetensi ICT, meningkatkan sikap kolaborasi dan memperluas pemahaman tentang media literasi. Penggunaan aplikasi Canva dapat dianggap sebagai inovasi pembelajaran bagi mahasiswa Universitas Muhammadiyah Mahakarya Aceh (UMMAH) pada mata kuliah Media Literasi ICT dan Media Pembelajaran Ekonomi. Penelitian ini bertujuan untuk memaksimalkan platform media pembelajaran melalui aplikasi canva sebagai inovasi pembelajaran mahasiswa Universitas Muhammadiyah Mahakarya Aceh (UMMAH) pada mata kuliah Media Literasi ICT dan Media Pembelajaran Ekonomi. Metode yang digunakan dalam penelitian ini adalah metode penelitian tindakan (action research) penelitian tindakan merupakan salah satu pendekatan penelitian ilmiah yang mempunyai dua tujuan yaitu mengambil tindakan (untuk perbaikan) dan membangun pengetahuan atau teori tentang tindakan.

Pengaruh Penggunaan Smartphone Terhadap Hasil Belajar Siswa Ningsih, Sulistio; Yanti, Syafridha; Wahyuni, Sri
Jumper: Journal of Educational Multidisciplinary Research Vol 2 No 2 (2023): Jumper: Journal of Educational Multidisciplinary Research
Publisher : LSM Catimore dan Sahabat Jl. Paya Ilang/Pertamina Desa Lemah Burbana, Takengon, Aceh Tengah 24552

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56921/jumper.v2i2.89

This study aims (1) to find out how students use smartphones at SMA Negeri 2 Takengon (2) to find out whether smartphone use affects student learning outcomes. The results of this study are that the value of Y = 0.25 + 0.-12 where the value of the coefficient b = -0.12 (negative) then the regression model is negative or unidirectional, meaning that if smartphone use increases, student scores will decrease. the results of the correlation analysis to find out how closely the X and Y variables are related, the value of r = 0.9915 shows that there is a very strong relationship between the X and Y variables, namely Smartphone Use and Student Learning Outcomes and to determine the magnitude of the influence of smartphone use on outcomes student learning can be seen from the degree of determinant (coefficient of determination), r2 as follows r2 = 89% which shows that student learning outcomes are influenced by smartphone use by 89%.

Pengaruh Hedonic Shopping Motivation, Shopping Lifestyle, dan Fashion Involvement terhadap Impulse Buying pada Program Flash Sale di Aplikasi Shopee (Studi Empiris pada Mahasiswa Fakultas Ilmu Pendidikan UMMAH) Mita, Cut; Ningsih, Sulistio; Yanti, Syafridha
JSI: Jurnal Saudagar Indonesia Vol 4, No 1 (2025): Vol 4, No 1 (2025): Edisi Mei 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jsi.v4i1.2461

This study aims to analyze the influence of Hedonic Shopping Motivation, Shopping Lifestyle, and Fashion Involvement on Impulse Buying during flash sale programs on the Shopee application. The research adopts a quantitative approach with a causal associative research design. The respondents consisted of students from the Faculty of Education at Universitas Muhammadiyah Mahakarya Aceh. The results reveal that, partially, neither Hedonic Shopping Motivation nor Shopping Lifestyle have a significant effect on Impulse Buying. However, Fashion Involvement shows a significant influence on Impulse Buying behavior. Simultaneously, the results of the F-test demonstrate that Hedonic Shopping Motivation, Shopping Lifestyle, and Fashion Involvement collectively have a significant effect on Impulse Buying during Shopee's flash sale program among students of the Faculty of Education at UMMAH. The model explains 51.6% of the variance in impulse buying behavior, while the remaining 48.4% is influenced by other factors not examined in this study.

ANALISIS KINERJA PEGAWAI PADA KECAMATAN KEBAYAKAN KABUPATEN ACEH TENGAH Eko Prayetno, Bambang; Tonara, Arda; Ningsih, Sulistio; Iskandar
Jurnal Economic Edu Vol. 6 No. 1 (2025): Juli
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jee.v6i1.8619

Tujuan penelitian ini adalah untuk mengetahui kinerja pegawai pada Kecamatan Kebayakan Kabupaten Aceh Tengah dan factor yang mempengaruhi. Penelitian ini menggunakan metode kualitatif deskriptif. teknik pengumpulan data meliputi wawancara semi-terstruktur, observasi langsung, dan dokumentas. Data dianalisis secara induktif melalui reduksi data, penyajian, dan penarikan kesimpulan. Hasil penelitian mengatakan bahwa kinerja pegawai dalam aspek kolaborasi dan koordinasi antarpegawai di Kecamatan Kebayakan mendapat penilaian yang cukup baik dari para responden. Dalam aspek kedisiplinan, mayoritas pegawai menunjukkan komitmen yang tinggi terhadap aturan kerja yang berlaku. Dari segi aspek motivasi pegawai di kantor camat Kecamatan Kebayakan dalam kategori rendah. Sedangkan pelayanan berada pada kateogi baik, dengan sikap ramah dan profesionalitas pegawai dalam melayani kebutuhan. penelitian ini juga mengidentifikasi sejumlah faktor pendukung dan penghambat kinerja pegawai. Faktor pendukung utama meliputi dukungan dari pimpinan, terutama camat, yang dianggap memberikan arahan yang jelas dan mendorong inovasi di kalangan pegawai. Pegawai juga merasa bahwa lingkungan kerja yang kondusif dan hubungan interpersonal yang baik membantu mereka dalam menyelesaikan tugas dengan lebih efektif. Di sisi lain, faktor penghambat yang paling dominan adalah keterbatasan infrastruktur, seperti perangkat komputer yang tidak memadai dan koneksi internet yang sering bermasalah. Tantangan geografis juga menjadi hambatan, terutama dalam memberikan pelayanan kepada masyarakat yang tinggal di daerah terpencil dengan akses transportasi yang sulit Kata Kunci: Analisis, Kinerja, Pegawai

Analisis Dampak Likuiditas, Profitabilitas, dan Leverage terhadap Nilai Perusahaan di Pasar Modal Judijanto, Loso; Prayetno, Bambang Eko; Iskandar, Iskandar; Ningsih, Sulistio
Jurnal Bisnis dan Manajemen West Science Vol 3 No 03 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i03.1558

Penelitian ini menginvestigasi dampak likuiditas, profitabilitas, dan leverage terhadap nilai perusahaan di pasar modal, dengan menggunakan pendekatan kuantitatif dengan data dari 190 perusahaan publik. Analisis dilakukan dengan menggunakan skala Likert (1-5) dan Structural Equation Modeling-Partial Least Squares (SEM-PLS 3). Temuan menunjukkan bahwa ketiga metrik keuangan - likuiditas, profitabilitas, dan leverage - secara positif dan signifikan mempengaruhi nilai perusahaan. Likuiditas muncul sebagai faktor yang paling penting, diikuti oleh leverage dan profitabilitas. Hasil ini menggarisbawahi pentingnya strategi manajemen keuangan yang seimbang yang mengoptimalkan likuiditas dan leverage sambil memaksimalkan profitabilitas untuk meningkatkan nilai perusahaan. Studi ini memberikan wawasan praktis bagi manajer keuangan dan investor, menyoroti perlunya pendekatan yang komprehensif untuk pengambilan keputusan keuangan di pasar modal.

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