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All Journal Jurnal Pendidikan Indonesia Jurnal Akuntansi Multiparadigma Jurnal Tekun International Journal of Finance Research International Journal of Digital Entrepreneurship and Business (IDEB)
Ni Putu Mila Suhandi
Universitas Jakarta Internasional
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Indonesian Higher Education Institutions Competitiveness and Digital Transformation Initiatives Panji Priyanto; Ni Putu Mila Suhandi
Jurnal Pendidikan Indonesia Vol 11 No 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.235 KB) | DOI: 10.23887/jpi-undiksha.v11i1.34263

Abstract

The COVID-19 pandemic is causing unexpected challenges for all education systems. Several online platforms launched by the Ministry of Education and Culture maximize available e-learning solutions and further develop lecturers' digital skills and competencies. This study aims to analyze the comparative needs of Indonesia's current digital higher education environment and conduct an in-depth study of digital learning in Indonesia's higher education environment. This study also outlines the mitigation plans, innovative strategies adopted, and implications and recommendations for universities in Indonesia. The research method uses discourse analysis with literature and news sources to assess the impact, challenges, and opportunities of higher education during the pandemic in Indonesia. This study found that the COVID-19 pandemic had a significant impact on higher education in Indonesia; Both lecturers and students at universities face many challenges in the teaching and learning process. The effect is worse in Eastern Indonesia due to poor internet connectivity for online learning. In terms of mitigating online learning, the impact is still unknown. The limitations of this study are that the literature and news studies are not comprehensive because the current pandemic crisis has not ended. This study can provide an overview of the limitations of a more empirical study that will be carried out on how the current crisis affects the learning process of higher education in Indonesia.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE KEUANGAN DAN PROFITABILITAS TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2009-2013 Ni Putu Mila Suhandi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 2 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i2.291

Abstract

Penelitian ini bertujuan untuk menganalisis kebijakan pengaruh dividen di proxy dengan Dividend Payout Ratio (DPR), leverage keuangan di proxy dengan Debt to Equity Ratio (DER) dan profitabilitas yang ditunjukkan oleh Return On Assets (ROA) dan Return On Equity (ROE) pada return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2013. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling dan dipilih sesuai dengan kriteria yang telah ditetapkan. Data yang digunakan dalam penelitian ini adalah laporan keuangan dan data sumber yang digunakan untuk mendapatkan data ini, yaitu Indonesian Capital Market Directory (ICMD) yang diperoleh dari Pojok Bursa Universitas Mercu Buana. Model analisis data yang digunakan adalah regresi linier berganda. Dari analisis hasil penelitian sebagai berikut, di DPR parsial berpengaruh signifikan terhadap return saham, hal ini ditujukan dengan nilai signifikansi 0,047 (0,047 <0,05). Kata kunci: Dividen Payout Ratio, Debt to Equity Ratio, Return on Assets, Return on Equity, dan Return Saham.
The Effect of Institutional Ownership, Capital Structure and Company Growth on Firm Value: Evidence from Indonesia Ni Putu Mila Suhandi
International Journal of Digital Entrepreneurship and Business Vol 2 No 2 (2021): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v2i2.44

Abstract

This study aims to examine the effect of institutional ownership, capital structure, and firm growth on firm value in companies listed on the Indonesia Stock Exchange (IDX). This study uses 32 companies in the LQ45 index listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2015 to 2019. This type of research is quantitative causality, which is analyzed using the multiple linear regression analysis methods with the help of SPSS version 24 to process data. The results showed that institutional ownership and firm growth positively affected firm value, while capital structure showed a negative effect on firm value. Research implications suggest that to improve the company’s management performance, providing the right decisions to obtain sustainable profits must also control efficiency and cost-effectiveness and manage the resources owned so that they can continue to grow and develop into a successful company.
ROBOTIC PROCESS AUTOMATION IN ACCOUNTING CURRICULUM AND PROFESSION Panji Priyanto; Ni Putu Mila Suhandi
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.42

Abstract

Abstrak - Robotic Process Automation dalam Kurikulum dan Profesi AkuntansiTujuan Utama - Penelitian ini bertujuan untuk mengusulkan capaian pembelajaran dan penyampaian teknologi robotic process automation untuk dimasukkan dalam kurikulum akuntansi dalam menghadapi tantangan akuntan di masa depan.Metode – Penelitian ini menggunakan metode wawancara semi struktrur. Adapun informan penelitian ini adalah beberapa pihak dari akademisi dan praktisi.Temuan Utama – Robotic process automation telah menjadi kebutuhan bagi profesi akuntansi. Perbedaan perspektif antara akademisi dan praktisi akan merugikan kualitas serta kemampuan kerja lulusan akuntansi. Jika ketidakpastian dalam kurikulum akuntansi terus berlanjut, maka profesi akuntan dapat beralih ke TI.Implikasi Teori dan Kebijakan – Penelitian ini menyerukan memodifikasi sistem kurikulum yang relevan pada pendidikan akuntansi dengan teknologi robotic process automation. Modifikasi ini dilakukan untuk mencapai keseimbangan antara pengetahuan akuntansi yang ada dan keterampilan teknologi informasi yang relevan dengan profesi.Kebaruan Penelitian – Kebaruan pada penelitian ini adalah dengan membangun capaian pembelajaran kurikulum akuntansi yang mencerminkan robotic process automation. Abstract - Robotic Process Automation in Accounting Curriculum and ProfessionMain Purpose - This research aims to propose the learning outcomes and delivery of robotic process automation technology to be included in the accounting curriculum in facing accountant challenges in the future.Method - This research uses a semi-structured interview method. The informants for this research are several parties from academics and practitioners.Main Findings – Robotic process automation is necessary for the accounting profession. The difference in perspectives between academics and practitioners will harm accounting graduates' quality and workability. If uncertainty in the accounting curriculum continues, the accounting profession may turn to IT.Theory and Practical Implications – This research calls for modifying curriculum systems relevant to accounting education with robotic process automation technology. This modification was made to balance existing accounting knowledge and information technology skills pertinent to the profession.Novelty - The novelty of this research is to build accounting curriculum learning outcomes that reflect robotic process automation.
Earnings Management: Boon or Bane for Growth in Indonesia Consumer Sector? English Ujang Halim Hamdani; Panji Priyanto; Ni Putu Mila Suhandi
International Journal of Finance Research Vol. 5 No. 1 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i1.1621

Abstract

This study investigates the relationship between earnings management and financial risk on company growth in the Primary Consumer Goods Industry sector listed on the IDX from 2017 to 2021. The findings show that earnings management practices positively and significantly impact company growth, indicating that companies implementing management profits tend to experience higher growth (Growth Companies). Enhancing positive and efficient earnings management practices can improve company performance and overall business growth. The statistically significant effect indicates that this relationship is not coincidental, emphasizing the strong relationship between earnings management and firm growth. However, financial risk does not significantly affect company growth and cannot moderate the relationship between earnings management and company growth. This observation highlights the complexity of the impact of financial risk on corporate growth, which various unmeasured factors, including changes in interest rates, market fluctuations, and credit risk, may influence. Other internal and external factors that affect the relationship between financial risk and firm growth may not be considered in this regression model, limiting its ability to capture the subtleties of this relationship fully. Nonetheless, this study shows that Financial Risk and Earnings Management significantly affect the dependent variable, Company Growth. The results show that companies that apply better earnings management practices in their financial reporting experience better or higher growth. However, this study had limitations, and future research should explore a different sector, as this may yield different results. In addition, future research may consider including control variables such as firm size, liquidity, leverage, industry growth, and other economic factors to understand their impact on firm growth better
Co-Authors Panji Priyanto Ujang Halim Hamdani