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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BEI Rezza Vitriya; Al Faruqi, Musthofa Zidny; Nyaman; Rudy Mikiyanto
Jurnal Ekonomi dan Kewirausahaan Kreatif Vol 10 No 02 (2025): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi NU Trate Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59179/jek.v9i02.142

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap struktur modal perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2023. Pendekatan kuantitatif digunakan dengan metode regresi linier berganda, di mana data sekunder diperoleh dari laporan keuangan tahunan perusahaan yang memenuhi kriteria purposive sampling. Struktur modal diproksikan dengan rasio Long-Term Debt to Equity (LTD), sementara profitabilitas, likuiditas, dan ukuran perusahaan diukur menggunakan Return on Assets (ROA), Current Ratio (CR), dan logaritma natural total aset. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan terhadap struktur modal, sedangkan likuiditas dan ukuran perusahaan berpengaruh positif signifikan. Pengujian simultan menunjukkan ketiga variabel tersebut berpengaruh bersama-sama terhadap struktur modal. Temuan ini mendukung teori pecking order, di mana perusahaan yang profitabilitasnya tinggi lebih mengutamakan pendanaan internal. Implikasi praktis dari penelitian ini adalah bahwa perusahaan perlu memperhatikan aspek likuiditas dan ukuran perusahaan dalam pengambilan keputusan struktur modal untuk mengoptimalkan akses ke pendanaan eksternal dengan biaya yang lebih efisien. This study aims to analyze the effect of profitability, liquidity, and company size on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2022-2023. A quantitative approach is used with multiple linear regression methods, where secondary data is obtained from the annual financial statements of companies that meet purposive sampling criteria. Capital structure is proxied by the Long-Term Debt to Equity (LTD) ratio, while profitability, liquidity, and firm size are measured using Return on Assets (ROA), Current Ratio (CR), and the natural logarithm of total assets. The results show that profitability has a significant negative effect on capital structure, while liquidity and firm size have a significant positive effect. Simultaneous test shows that the three variables jointly influence the capital structure. This finding supports the pecking order theory, in which firms with high profitability prioritize internal funding. The practical implication of this research is that firms need to pay attention to liquidity and firm size aspects in capital structure decision-making to optimize access to external funding with more efficient costs.
Pengaruh Komunikasi Interpersonal Dan Motivasi Kerja Dosen Terhadap Prestasi Akademik Mahasiswa STAB Maha Prajna Nyaman
Jurnal Pendidikan, Sains, Sosial dan Agama (Dharma Edukasi) Vol. 1 No. 1 (2025): Dharma Edukasi - Jurnal Pendidikan, Sains, Sosial dan Agama
Publisher : Sekolah Tinggi Agama Buddha Maha Prajna Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66791/dharmaed.v1i1.2504

Abstract

This study is motivated by the importance of understanding the factors affecting the academic achievement of students at Maha Prajna Buddhist College, especially Interpersonal Communication and lecturers' work motivation as factors that may play an important role in improving students' academic achievement. This research uses a quantitative survey approach with the aim of testing the influence of lecturers' satisfaction and work motivation on students' academic achievement. The data analysis used in this study is Path Analysis. The researcher collected data using research instruments in the form of interpersonal communication questionnaires, work motivation questionnaires, lecturer performance assessments, and student academic achievement index documents. The research sample consisted of 50 lecturers and students of Maha Prajna Buddhist College. The results of this study showed that Interpersonal Communication and lecturers' work motivation have an influence through the intervening variable of lecturers' performance on students' academic achievement. The implications of the results of this study are the importance of more serious attention to lecturer performance and lecturer work motivation as factors that contribute to improving students' academic achievement. understanding and improving educational institution factors that can improve teaching quality, motivate lecturers, and improve students' academic achievement. Therefore, further research is needed to examine other factors that may affect lecturer performance and student academic achievement, and it is still necessary to develop learning programs that can improve student learning motivation and interaction with lecturers.
Evaluasi Program Praktik Pengalaman Lapangan (PPL) STAB Maha Prajna Tahun 2024 Dengan Model CIPP Nyaman
Jurnal Pendidikan, Sains, Sosial dan Agama (Dharma Edukasi) Vol. 1 No. 2 (2025): Dharma Edukasi - Jurnal Pendidikan, Sains, Sosial dan Agama
Publisher : Sekolah Tinggi Agama Buddha Maha Prajna Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66791/dharmaed.v1i2.2508

Abstract

Abstract This study aims to comprehensively evaluate the implementation of the Field Experience Program (PPL) for students of the Buddhist Religious Education Study Program at STAB Maha Prajna in 2024. Using the CIPP (Context, Input, Process, Product) evaluation model with a qualitative descriptive approach, this research examines all stages of the program through observation, interviews, and documentation study. The evaluation results identified several areas for optimization. In the context dimension, the alignment of the program's objectives with the institution's vision is excellent, but potential for refinement in the committee structure was found to enhance the effectiveness of the mentoring process. From the input aspect, student qualifications met the requirements, while coordination with partner schools showed room for improvement, particularly regarding schedule synchronization. Furthermore, in the process stage, the program's execution highlighted the importance of strengthening communication regarding student roles and increasing the intensity of supervision. From the product side, a disparity was noted between the highly satisfactory quantitative results and the qualitative findings in the field, indicating an opportunity to enrich the variety of teaching methods and improve consistency in the mentoring process. This study recommends improvements in management, reinforcement of external coordination, and optimization of supervision quality to align the program's ideal objectives with its on-the-ground implementation. Keywords: Program Evaluation, Field Experience Program, CIPP Model.
Pengaruh Disiplin Diri Puja Bakti Dan Dukungan Teman Sebaya Terhadap Self-Efficacy Akademik Mahasiswa STAB Maha Prajna Sukarman; Nyaman
Jurnal Pendidikan, Sains, Sosial dan Agama (Dharma Edukasi) Vol. 1 No. 2 (2025): Dharma Edukasi - Jurnal Pendidikan, Sains, Sosial dan Agama
Publisher : Sekolah Tinggi Agama Buddha Maha Prajna Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66791/dharmaed.v1i2.2510

Abstract

Abstrak Penelitian ini menguji pengaruh faktor intrapersonal (disiplin diri), yang dioperasionalkan melalui rutinitas spiritual Puja Bakti, dan faktor interpersonal (dukungan teman sebaya) terhadap efikasi diri akademik mahasiswa Sekolah Tinggi Agama Buddha (STAB) Maha Prajna. Menggunakan pendekatan kuantitatif dengan desain cross-sectional, penelitian ini melibatkan 58 mahasiswa yang tinggal di asrama. Data dikumpulkan menggunakan adaptasi dari Brief Self-Control Scale, Social Provisions Scale, dan Academic Self-Efficacy Scale, yang kemudian dianalisis dengan regresi linear berganda. Hasil analisis menunjukkan bahwa disiplin diri (p = 0.004) dan dukungan teman sebaya (p = 0.021) merupakan prediktor positif dan signifikan terhadap efikasi diri akademik. Secara simultan, kedua variabel ini menjelaskan 21,5% (Adjusted R²) dari varians efikasi diri akademik (F(2, 55) = 31.254, p < 0.001). Kontribusi utama penelitian ini adalah pengenalan Model Perancah Psikososial, yang mengonseptualisasikan bahwa keberhasilan akademik di lingkungan terstruktur tidak hanya bergantung pada agensi individu, tetapi juga pada sinergi antara disiplin internal yang dilatih secara sistematis dan dukungan sosial eksternal yang difasilitasi oleh lingkungan.
Pengaruh Adosa Dan Karuna Terhadap Karakter Tanggung Jawab Mahasiswa STAB Maha Prajna Nyaman; Diono, Wahyu
Jurnal Pendidikan, Sains, Sosial dan Agama (Dharma Edukasi) Vol. 2 No. 1 (2026): Dharma Edukasi - Jurnal Pendidikan, Sains, Sosial dan Agama
Publisher : Sekolah Tinggi Agama Buddha Maha Prajna Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66791/dharmaed.v2i1.2601

Abstract

The decline of academic integrity in the digital era, reflected in practices such as plagiarism, assignment outsourcing, and weak discipline, highlights the urgent need to strengthen students' sense of responsibility. This study aims to examine the effects of adosa and karuna on the responsibility character of students at STAB Maha Prajna Jakarta. The novelty of this study lies in its empirical investigation of two Buddhist ethical values, adosa and karuna, as predictors of responsibility character within the context of Buddhist higher education, an area that remains underexplored in quantitative research. The study employed a quantitative approach using a survey design involving 60 students. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that adosa and karuna jointly have a significant effect on students' responsibility character (F = 3865.428; p < 0.001), with the model accounting for 99.3% of the variance (R² = 0.993). Partially, both variables were found to have positive and significant effects, with karuna making a more dominant contribution than adosa. These findings suggest that the development of students' responsibility should not rely solely on external discipline, but also on the internalization of self-restraint and compassion as ethical foundations of academic behavior. Keywords: adosa, karuna, responsibility character, students, Buddhist higher education.
Implementasi Lokapala Dhamma Dalam Pengendalian Hedonisme Mahasiswa STAB Maha Prajna Di Media Sosial Sukarman; Nyaman
Jurnal Pendidikan, Sains, Sosial dan Agama (Dharma Edukasi) Vol. 2 No. 1 (2026): Dharma Edukasi - Jurnal Pendidikan, Sains, Sosial dan Agama
Publisher : Sekolah Tinggi Agama Buddha Maha Prajna Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66791/dharmaed.v2i1.2602

Abstract

Media sosial mempercepat pembentukan citra diri, konsumsi simbolik, dan budaya pembandingan sosial di kalangan mahasiswa, sehingga kecenderungan gaya hidup hedonistik semakin mudah tumbuh. Penelitian ini bertujuan menganalisis bagaimana Lokapala Dhamma, yaitu hiri dan ottappa, diimplementasikan dalam mengendalikan gaya hidup hedonistik mahasiswa STAB Maha Prajna. Penelitian menggunakan pendekatan kualitatif deskriptif dengan observasi partisipasi pasif, dokumentasi, dan analisis tematik terhadap perilaku keseharian mahasiswa di lingkungan kampus serta representasi diri di media sosial yang bersifat terbuka. Data dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan secara tematik. Hasil penelitian menunjukkan bahwa hedonisme mahasiswa tampak pada kebiasaan mengikuti tren, konsumsi barang bermerek, dorongan tampil ideal di media sosial, dan pengeluaran untuk memperoleh pengakuan kelompok. Implementasi hiri berfungsi sebagai rasa malu moral yang menahan mahasiswa dari perilaku pamer, boros, dan hidup melebihi kemampuan, sedangkan ottappa bekerja sebagai kesadaran terhadap akibat finansial, akademik, sosial, dan spiritual dari perilaku tersebut. Penelitian ini menunjukkan bahwa Lokapala Dhamma relevan sebagai kontrol moral internal yang memperkuat kesederhanaan, pengendalian diri, dan tanggung jawab mahasiswa di tengah tekanan budaya digital. Implikasi penelitian ini adalah perlunya integrasi pembinaan spiritual, literasi media sosial, dan pendampingan karakter di lingkungan