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All Journal Jurnal Akuntansi dan Keuangan Among Makarti Jurnal RAK (Riset Akuntansi Keuangan) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Eksis: Jurnal Riset Ekonomi dan Bisnis FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz Jurnal Investasi Journal of Research in Business, Economics, and Education Wiga : Jurnal Penelitian Ilmu Ekonomi
Siti Nurlaela
Universitas Islam Batik Surakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of the Implementation of SIMDA Finance, Competence and Training on Employee Performance at the Surakarta DPRD Secretariat Irwanto Irwanto; Siti Nurlaela; Agni Astungkara
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.673

Abstract

Performance is the process of someone's behavior to create something that is the goal of his work. Performance can be affected by a number of factors, including the implementation of SIMDA finance, competence and training. This study aims to determine the effect of implementing SIMDA finance, competence and training on employee performance. This research is quantitative. The number of samples is 60 employees at the Surakarta DPRD Secretariat who were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is indicated by the results of t arithmetic > t table (2,638 > 2.003) and sig. of 0.011 <0.05, meaning that it accepts H1, meaning that the implementation of financial SIMDA has an effect on employee performance. So that there is a significant influence between the implementation of financial SIMDA on the performance of the Surakarta DPRD secretariat employees, which is proven to be true. The results of the calculation of the value of t arithmetic > t table (5.259 > 2.003) and sig. of 0.000 <0.05, meaning that it accepts H2, namely competence has an effect on employee performance. So that there is a significant influence between competence on the performance of the Surakarta DPRD secretariat employees, which is proven to be true. The calculation value of t count > t table (3.517 > 2.003) and sig. of 0, < 0.05, it means accepting H3, that is, training has an effect on employee performance. So that there is a significant influence between competence on the performance of the Surakarta DPRD secretariat employees, which is proven to be true. The conclusion of this study is that the application of SIMDA finance, competence, and training has a significant positive effect on employee performance at the Surakarta DPRD secretariat.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN Nia Agustina Dewi; Siti Nurlaela; Endang Masitoh
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1332

Abstract

This research was conducted in the food and beverage sub-sector companies listed on the Stock Exchange in the 2013-2018 period. In this study aims to determine the effect of leverage, liquidity, activity ratios and company size on profitability in the food and beverage sub-sector listed on the Stock Exchange in 2013-2018. The type of data used in this study is secondary data. The samples used in this study were 8 companies. Sampling in this study was conducted by purposive sampling method. The method of data analysis uses multiple linear regression test. The results of this study, namely: First, leverage does not affect profitability. Second, liquidity has no effect on profitability. Third, the activity ratio has no effect on profitability. Fourth, company size affects profitability. This research is beneficial for academics to be able to improve, improve their ability and understanding and can solve problems raised by the author regarding Leverage, Liquidity, Activity Ratios and Firm Size to Profitability.
DEWAN DIREKSI, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN Zafar Shidiq Alfatah; Siti Nurlaela; Riana R Dewi
Jurnal Investasi Vol. 6 No. 2 (2020): Jurnal Investasi Nopember 2020
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v6i2.88

Abstract

The development of the property and real estate business is projected to continue to increase. The visible growth in the number of houses ready for habitation development, apartments, hotels, office buildings, shopping centers and so on. This study aims to examine and analyze the influence of the board of directors, managerial ownership, institutional ownership, company size on the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The population in this study are all companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018, amounting to 48 companies. The sample selection in this study uses purposive sampling so that 12 companies can be obtained during 6 observation periods. The method of data analysis uses multiple linear regression analysis. The results showed the board of directors had no effect on the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. While managerial ownership, institutional ownership, company size affect the value of companies property and real estate listed on the Indonesia Stock Exchange (IDX) in 2013-2018. This research is expected to be useful information for companies to encourage company performance in increasing company value.
Profitability, Liquidity, Firm Size, Asset Structure and Capital Structure in Food and Beverage Companies Listed in Indonesia Stock Exchange Fifita Trajuning Arjansi; Siti Nurlaela; Riana Rachmawati Dewi
Journal of Research in Business, Economics, and Education Vol. 2 No. 4 (2020): August
Publisher : Kusuma Negara Business School

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

Abstract

This study aims to examine and analyze the effect of profitability, liquidity, firm size and asset structure on capital structure. The population in this study are all Food and Beverage companies listed on the Indonesia Stock Exchange. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 13 food and beverage companies were obtained which were listed on the Indonesia Stock Exchange in 2013-2018. The data used in this research is secondary data. The results of this study use multiple linear regression analysis techniques. Based on the results of t test research shows that the variable profitability and asset structure affect the capital structure. While the liquidity and company size variables do not affect the capital structure. This research has the benefit to know about the influence of profitability, liquidity, company size and asset structure on capital structure so that it can be one of the factors that the company is feasible or unfit for as a place to invest.
KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN KEBIJAKAN DIVIDEN (Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia) Tantri Cahyaning Amalia; Siti Nurlaela; Riana Rachmawati Dewi
Among Makarti Vol 13, No 1 (2020): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v13i1.190

Abstract

Abstract This study aims to analyze the factors affecting the dividend payment policy which was presented with Dividend Payout Ratio (DPR). The independent variables include managerial ownership, institutional ownership, profitability (Return on Assets), leverage (Debt to Equity Ratio) and liquidity (Current Ratio). This research was conducted in the consumer goods industry companies listed on the Stock Exchange in 2013-2018. The samples used are 9 companies. The sampling method using purposive sampling. Data analysis technique used is multiple linear regression. The results showed that the profitability (Return on Assets) and leverage (Debt to Equity Ratio) have effect on dividend policy. While the managerial ownership, institusional ownership, and liquidity (Current Ratio) that have no effect on dividen policy. Keywords: Ownership, Profitability, Leverage, Liquidity, Dividend
Does Corporate Social Responsibility Disclosure Have Relevance To Profit And Book Value? Indhung Listyaningrum; Katika Hendra Titisari; Siti Nurlaela
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 15 No. 2 (2020)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v15i2.760

Abstract

This research was aimed to examined and analyzed the value relevance of accounting information by disclosured of Corporate Social Responsibility (CSR) as a moderating variabel in banking sector companies. The population of this research was by 11 banking companies registered on the BEI (Bursa Efek Indonesia) in the period of 2015 -2018. From the population, reasearcher found 44 samples by used purposive sampling method. The hypothesis test of this research used multiple linear regression by Moderated Regression Analysis (MRA) approach. The independent variables of this research were earning and book value. CSR as an independen variable and moderating variable. While the dependent variable was the stock price. The result of this research was to indicated that the earning and book value were relevance to the value of accounting information. While CSR disclosure as an independent variable and moderating variable didn’t have relevance to the value of accounting information. The moderating result of CSR disclosure weren’t able to substantiated the earning and book value.
Faktor-faktor yang mempengaruhi nilai perusahaan perbankan di Indonesia Anisa Wantifa Pratiwi; Siti Nurlaela; Yuli Chomsatu
INOVASI Vol 18, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i1.10470

Abstract

Penelitiani inii bertujuan untuk menganalisis pengaruhi kepemilikani institusionali, dewani komisarisi independeni, komitei auditi, profitabilitas terhadap nilai perusahaan. Dalamii penelitianii iniii jenis datai yangii digunakanii adalahi datai kuantitatifi dengani populasii perusahaanii perbankani yangi terdaftari di Bursai Efeki Indonesiai tahuni 2015i-2020. Penentuani sampeli dilakukani dengani metodei purposivei samplingi sehinggai diperolehi 9 perusahaani yangi memenuhii kriteriai selama 6 tahuni. Metode analisis datai yangi digunakani adalah statistik deskriptif, pengujian hipotensis dengan regresilinear berganda. Berdasarkan hasil analisis dapat disimpulkan bahwai kepemilikani institusionali, komitei auditi, profitabilitas berpengaruhi terhadapi nilaii perusahaani, sedangkani dewani komisarisi independeni tidak berpengaruhi terhadapi nilaii perusahaani.
Corporate governance dan agresivitas pajak pada perusahaan property, real estate periode 2015-2019 Reni Purwanti; Siti Nurlaela; Riana Rachmawati Dewi
INOVASI Vol 17, No 2 (2021): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i2.9201

Abstract

Penelitian ini bertujuan menguji dan menganalisis komite audit, komisaris independen, koneksi politik pada direksi, dan dewan komisaris terhadap agresivitas pajak. Pemilihan sampel menggunakan metode purposive sampling diperoleh 155 perusahaan property, real estate dan building contrcution terdaftar di BEI periode 2015-2019. Analisis dilakukan dengan regresi data panel dibantu aplikasi eviews 9. Hasil penelitian ini menunjukan koneksi politik pada direksi dan komite audit tidak mempengaruhi agresivitas pajak. Sedangkan komisaris independen dan koneksi politik pada dewan komisaris berpengaruh terhadap agresivitas pajak. Untuk variabel kontrol, profitabilitas, leverage, dan ukuran perusahaan tidak berpengaruh terhadap agesivitas pajak.
Effect of Profitability, Capital Intensity, Leverage, Sales Growth, and Company Size on Tax Avoidance Endah Fitri Ana Rahayu; Siti Nurlaela; Sari Kurniati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

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

Abstract

This research was conducted to test and analyze the effect of profitability, capital intensity, leverage, sales growth, and company size on tax avoidance. The data source used is secondary data obtained from the financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sampling using purposive sampling method and obtained samples used in this study amounted to 18 companies. The data analysis technique used multiple linear regression analysis which was processed with SPSS version 25. The results showed that leverage and sales growth had an effect on tax avoidance. While profitability, capital intensity, and firm size have no effect on tax avoidance.
Entrepreneurship Learning Model Creates New Entrepreneurs “Merdeka Belajar Kampus Merdeka” in the University Suranto Suranto; Siti Nurlaela; Adcharina Pratiwi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.969

Abstract

This study aims to develop a goodness of fit entrepreneurial learning model and test the found models. The benefit of this research is to develop an entrepreneurial learning model that is able to improve the business mental independence based on their talents. Methods of data collection were carried out through observation, questionnaires and literature study. The research object was UMS Industrial Engineering students. The data analysis method used is validity and reliability test, confirmatory analysis test, student test to see the difference before and after treatment to get entrepreneurial learning model. This development research uses one shot case study experiment with a quantitative approach. The students receive guidance, mentoring, counseling and empowerment in developing entrepreneurial learning models.
Co-Authors Adcharina Pratiwi Agni Astungkara Alfia Nur Isnaini Anisa Wantifa Pratiwi Anita Wijayanti Arif Sulistyo Wibowo Damayanti, Elok Danik Sukmana Effrita Ayuningtyas Elvina Dwi Anita Endah Fitri Ana Rahayu Endang Masitoh Fachrul Ananto Firdaus Feby Ariyanti Fifita Trajuning Arjansi Indhung Listyaningrum Irwanto Irwanto Kartika Hendra Titisari Kartika Titisari Katika Hendra Titisari Mus Yulianto Nia Agustina Dewi Oktaviani Sari Reni Purwanti Riana R Dewi Riana Rachmawati Dewi Sari Kurniati Tantri Cahyaning Amalia Yuli Chomsatu Zafar Shidiq Alfatah