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Pengaruh Leverage Keuangan Terhadap Profitabilitas Pada Perusahaan Sub-Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Christian, Jogi; Supriyatna, Yayat; Faruk, Umar
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 6, No 2 (2018): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v6i2.15919

Abstract

Abstract.This study aims to describe the financial leverage and profitability of the company and how the influence of financial leveraege on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. With survey research through descriptive and verification methods, the research sample was 4 telecommunications companies in the period 2007-2016. The sampling technique uses Purposive Sampling, while the analysis technique uses simple linear regression using the help of EViews software 9. Based on the descriptive analysis of financial leverage from year to year it tends to be relatively up and fluctuating profitability but is quite decreased compared to the initial year of the study. The effect of financial leverage on profitability is 56% while the remaining 44% is influenced by other factors, the results of hypothesis testing indicate that the effect of financial leverage on profitability has a significant negative effect so that the results of the study can be generalized to the population. Keywords. Financial Leverage; DAR; Profitability, ROA AbstrakPenelitian ini bertujuan untuk mengetahui gambaran leverage keuangan dan profitabilitas perusahaan serta bagaimana pengaruh leveraege keuangan terhadap profitabilitas pada perusahaan sub-sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Dengan penelitian survey melalui metode deskriptif dan verifikatif, sampel penelitian adalah 4 perusahaan telekomunikasi pada periode 2007-2016. Teknik sampling menggunakan Purposive Sampling, sedangkan teknik analisis menggunakan regresi linier sederhana menggunakan bantuan software EViews 9. Berdasarkan analisis deskriptif leverage keuangan dari tahun ke tahun cenderung relatif naik dan profitabilitas fluktuatif namun cukup menurun jika dibandingkan dengan tahun awal penelitian. Pengaruh leverage keuangan terhadap profitabilitas sebesar 56% sementara sisanya 44% dipengaruhi oleh faktor lain, hasil uji hipotesis menunjukkan bahwa pengaruh leverage keuangan terhadap profitabilitas berpengaruh negatif signifikan sehingga hasil penelitian dapat digeneralisasikan kepada populasi. Kata Kunci. Leverage Keuangan, DAR, Profitabilitas, ROA 
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN PADA DEVIDEN PADA BUMN SEKTOR PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA Supriyatna, Yayat
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 2, No 1 (2014): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2014
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v2i1.15458

Abstract

PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN PADA DEVIDEN PADA BUMN SEKTOR PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA
PENGARUH TINGKAT PENJUALAN ALBUM KEPADA VOLATILITAS HARGA SAHAM PERUSAHAAN S.M. ENTERTAINMENT Co.Ltd Permatasari, Ghaisani Ayu; Supriyatna, Yayat; Purnamasari, Imas
Journal of Business Management Education (JBME) Vol 2, No 3 (2017)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.822 KB) | DOI: 10.17509/jbme.v2i3.5978

Abstract

Objective - The research  is done to investigate the influence of information employment in the form of sales album to volatility stock prices to companies S.M. .Entertainment co.ltd the period 2012-2015 .The study is done to reduce the risk to investors shareholders and company. Design/methodology/approach - This research  has type descriptive and verikatif, using techniques descriptive analysis and statistical analysis with the simple regression is on the application eviews as the tools, and those research is amount of sales album and volatility stock prices were based on quarter,totaly 16 quarter.Findings - The level of the sale of the movement of the album and volatility company shares having a pattern of similar and stock prices firm bc .Entertainment co.ltd 2012-2015 period showed if the companies have shares with a kind of elastic .Originality/value - The difference this research are the object of research, study time, measuring instruments, and research results. The theory in this research using journals and books as a support, so the theory used is the different theories and supporting this research. Keywords : Employment Information, Stock Price Volatility, Stock Price, Employment, Album Selling, Entertainmnet, Volatility, South Korea, SM. Entertainmnet Co.Ltd, Information, Investation. Type Article : Research Paper
Efektivitas Penggunaan Media Pembelajaran Online Di Masa Pandemi Covid-19 Hardiana, Dian; Nugraha, Nugraha; Dewi, Friesty Paramitha; Supriyatna, Yayat; Lhutfi, Iqbal
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43475

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AbstractThe purpose of this study was to determine the perceptions of the UPI Accounting Education Study Program students regarding the effectiveness of using online learning media during the COVID-19 period. The model used to explain the acceptance of the use of online learning media is the Technology Acceptance Model (TAM) with 4 main constructs. This type of research is a quantitative descriptive study. The research subjects were students of the UPI Accounting Education Study Program in the batch 2016-2019. The sample in this study amounted to 336 students of the UPI Accounting Education Study Program in the batch 2016-2019 who were randomly selected. Data collection was carried out by distributing closed questionnaires online via google form. The data obtained were analyzed by using the Partial Least Square (PLS) method using the SmartPLS software. The results of this study found that the easier the online learning media to understand and the higher the student's desire to use online learning media, the higher the effectiveness of learning.
Interaction between Gender and Cognitive Factor toward Investment Decision Tiar Lina Situngkir; Nugraha Nugraha; Disman Disman; Yayat Supriyatna
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.7021

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This study aims to analyze whether there is an influence of irrational behaviour of individual investors in determining investment decisions. The irrational behaviour studied in this article are overconfidence and risk aversion. To increase the complexity, the moderating variables of gender and income level are used to sharpen the influence on investment decisions. The data used are primary data collected from 161 individual investor respondents. The data available in this study were analysed using the Moderated Regression Analysis Technique. From the data processing results, it was found that irrational behaviour proxied by overconfidence and risk aversion has an influence on investors in determining investment decisions. It is proven that risk aversion interacts with gender in influencing investment decisions. At the same time, gender does not interact with the independent variable in influencing investment decisions. JEL : G4, G41
PERBAIKAN BADAN KAPAL DENGAN METODE LAS SMAW (SHIELDED METAL ARC WELDING) DI WORKSHOP PT. DOK &PERKAPALAN KODJA BAHARI (PERSERO) CIREBON Yayat Supriyatna; H. Haris Budiman; Asep Rachmat
Prosiding SNST Fakultas Teknik Vol 1, No 1 (2019): PROSIDING SEMINAR NASIONAL SAINS DAN TEKNOLOGI 10 2019
Publisher : Prosiding SNST Fakultas Teknik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.235 KB)

Abstract

PT. DOK & PERKAPALAN KODJA BAHARI (Persero) merupakan salah satu galangan terbesar yang ada di Indonesia, dimana terdapat sistem perawatan dan perbaikan kapal. Salah satunya yang digunakan oleh perusahaan adalah pengunaan metode las SMAW (shielded metal arc welding) metode ini merupakan sebuah proses penyambungan logam yang mengunakan energi panas untuk mencairkan benda kerja dan elektroda. Tegangan listrik yang dipakai 130-170 Volt dan pencairan mengunakan arus listrik hingga 500 Ampere yang umum digunakan berkisar antara 100-500 Ampere.Pengujian konstruksi plat kapal, pengukuran ketebalan plate dengan metodeultrasonic test, pengujian dengan metode hydrostatic pressure test, pemotongan lembaran plat dan proses pengelasan setelah SOP dilakukan ada pengujian kebocoran dimana pengujian ini mengunakan metode minyak dan kapur.Pelat yang diganti adalah pelat yang ketebalannya dibawah 12mm, benturan yang terjadi pada kapal mengakibatkan korosi dan berkurangnya ketebalan pelat.Kata kunci: Korosi, perbaikan, SMAW (shielded metal arc welding), perbaikan, SOP (Standard Oprasional Prosedur).
Market Share Industri Keuangan Non Bank (IKNB) Syariah Di Indonesia: Analisis Pengaruh Profitabilitas Dan Efisiensi Yayat Supriyatna; Heraeni Tanuatmodjo; Muhamad Arief Ramdhany; Imas Purnamasari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.53847

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This research aims to examine the picture and analyze the effect of profitability and efficiency on the market share of the Islamic Non-Bank Financial Industry (IKNB). The market share growth of the IKNB over the last three years has tended to increase. However, this increase is still below the expected target of 5%. The research method used in this research is descriptive and quantitative methods. The population in this research is the Islamic Non-Bank Financial Industry (IKNB) company. The method used for sampling in this study is purposive sampling with predetermined criteria. With a total sample of 6 Islamic Non-Bank Financial Industry (IKNB) companies. for 3 years with a total of 216 observation data. The data used is secondary data. Statistical analysis technique used in this research is panel data regression analysis with Eviews software version 9. The dependent variable in this study is market share and the independent variables in this study are profitability and efficiency. The results show that profitability and efficiency together affect the market share with a contribution of 26% and the remaining 74% is influenced by other factors not examined in this study. Partially, profitability has a negative and significant effect on market share. The implication of this research is that companies need to increase their profits by managing the assets produced to generate profits. Increased profits will affect the company's good performance so that it has implications for the company's market share.
Sosiologi Emosi dalam Haters dan Lovers SUPRIYATNA, YAYAT
Masyarakat: Jurnal Sosiologi Vol. 21, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Faktor yang Mempengaruhi Place Attachment Penghuni Permukiman Kumuh di RW 04 Kelurahan Kebon Manggis, Jakarta Timur Ananta, Bella; Wiranegara, Hanny W.; Supriyatna, Yayat
REKA RUANG Vol 6 No 1 (2023): Reka Ruang
Publisher : Institut Teknologi Nasional Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33579/rkr.v6i1.3826

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RW 04 Kelurahan Kebon Manggis merupakan salah satu RW kumuh yang berada di bantaran Sungai Ciliwung Jakarta yang penghuninya hendak direlokasi oleh Pemerintah Provinsi DKI Jakarta ke rusunawa. Namun banyak dari mereka yang menolak dan tetap memilih tinggal di tempat tersebut. Fenomena ini dapat dijelaskan melalui konsep place attachment. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi place attachment penghuni RW 04 Kelurahan Kebon Manggis. Faktor kedekatan, keterjangkauan, dan keterikatan sosial adalah yang akan diuji pengaruhnya pada place attachment. Sementara place attachment diukur melalui identitas tempat dan ketergantungan tempat berdasarkan Place Attachment Index. Desain penelitian adalah metode survei angket dengan instrumen penelitian menggunakan skala Likert. Sampel berjumlah 100 responden.Teknik analisis menggunakan teknik regresi linear berganda. Hasil penelitian menunjukkan bahwa faktor kedekatan dan keterjangkauan berpengaruh signifikan pada place attachment penghuni RW 04 Kelurahan Kebon Manggis. Faktor keterjangkauan memiliki pengaruh paling besar dibandingkan faktor lainnya. Artinya, dalam merelokasi mereka, Pemda perlu memperhatikan faktor keterjangkauan biaya hunian serta faktor kedekatan dengan berbagai fasilitas yang umumnya mereka butuhkan.
Tingkat Sense of Place Penghuni Rusunami Zahrah Zahira; Wiranegara, Hanny W.; Supriyatna, Yayat
REKA RUANG Vol 6 No 1 (2023): Reka Ruang
Publisher : Institut Teknologi Nasional Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33579/rkr.v6i1.3829

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Di tengah keterbatasan lahan, penyediaan rusunami di DKI Jakarta merupakan solusi alternatif dalam memenuhi kebutuhan hunian di perkotaan secara berkelanjutan. Sense of place merupakan salah satu unsur dalam menilai keberlanjutan pembangunan rusunami. Konsep ini diukur melalui place identity, place attachment, dan place dependence. Tujuan penelitian ini adalah untuk mengidentifikasi tingkat sense of place pada penghuni rusunami. Sampel rusunami dipilih Sentra Timur Residence dan Kebagusan City yang mewakili rusunami yang dibangun oleh pengembang swasta maupun pengembang pemerintah yang bekerjasama dengan swasta. Metode penelitian menggunakan metode survey angket. Teknik analisis memakai second order confirmatory factor dan analisis skoring. Hasil penelitian menunjukkan bahwa tingkat sense of place adalah rendah baik uji bersama-sama maupun uji per kasus. Dimensi sense of place yang dianggap penting oleh penghuni adalah place identity dan place attachment dengan indikator yang signifikan meliputi kelengkapan fasilitas dan lokasi rusunami. Berdasarkan hasil tersebut bagi pengembang agar penyediaan rusunami dapat berkelanjutan perlu memperhatikan ketersediaan fasilitas pada rusunami agar penghuni merasa nyaman dan enggan untuk berpindah. Selain itu perlu diperhatikan faktor lokasi rusunami yang menjadi faktor utama dalam pemilihan tempat tinggal.