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All Journal JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia Quantitative Economics and Management Studies Jurnal Abdi Masyarakat Indonesia Jurnal Masyarakat Indonesia Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat

Jalih, Jara Hardiyanti

Akuntansi, Fakultas Ekonomi Bisnis, Institut Teknologi Bisnis Ahmad Dahlan Jakarta, Indonesia

Author-ID : 4183491

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Public Health Social Sciences

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Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Intervening Pada Perusahaan Otomotif Inta Hartaningtyas Rani; Lestari Adhi Widyowati; Jara Hardiyanti Jalih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.651

This study aims to examine the effect of good corporate governance mechanisms on earnings management, earnings management on value of the firm, good corporate governance mechanisms on value of the firm and whether the earnings management actions are intervening variables on the relationship between good corporate governance and value of the firm. Good corporate governance indicators used consists of managerial ownership, institutional ownership and audit committee. The population in this study are all automotive companies listed on the Indonesia Stock Exchange during 2015-2018. This study uses secondary data and purposive sampling methods. The analytical method used to test the hypotheses in this study is path analysis.

Indonesian Generation Z Work Expectation and Intention to Apply for Job: Role of Social Media Inta Hartaningtyas Rani; Jara Hardiyanti Jalih; Lestari Adhi Widyowati
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

In the post-pandemic and disruption period, a company's talented human capital must be able to give competitiveness and agility. Considering the talent's expectations, businesses should provide an appealing employment environment. Using the SEM technique, the study analyses data on the intention to apply among 350 Indonesian nearly-graduated college students and implicitly validated the Gen Z work expectation scale empirically. The findings show that Generation Z's work expectations substantially impact their willingness to apply for jobs. When choosing a career, the top three considerations for respondents are health insurance, a coaching manager, and work security. Messages in job adverts should most likely appear on the company's social media account, emphasizing more psychological aspects that appeal to Generation Z's expectations, notably work benefits. Rather than having a moderating influence, social media direct connection strongly predicts job application intent.

Pembekalan Mahasiswa ITB-Ahmad Dahlan Karawaci Melalui Webinar “Berani Memulai Bisnis Di Era Digital” Inta Hartaningtyas Rani; Lestari Adhi Widyowati; Jara Hardiyanti Jalih
Jurnal Abdi Masyarakat Indonesia Vol 2 No 1 (2022): JAMSI - Januari 2022
Publisher : CV Firmos

Transformasi proses bisnis melalui digitalisasi sudah merupakan keniscayaan yang tidak bisa lagi dihindari. Tingkat kewirausahaan Indonesia yang masih 3.47% di tahun 2020 masih harus ditingkatkan hingga 10-14% jika Indonesia ingin keluar dari Middle Income Trap (MTI) dan menjadi negara maju. Jiwa kewirausahaan menjadi focus baru untuk ditumbuh kembangkan di kalangan mahasiswa termasuk dengan perkembangannya saat ini. Webinar ini ditujukan sebagai pembekalan bagi mahasiswa Institut Teknologi dan Bisnis Ahmad Dahlan kampus karawaci melalui Ikatan Mahasiswa Muhamadiyah mengenai pentingnya dan bagaimana cara memulai bisnis digital sedini mungkin. Peserta diberikan gambaran mengenai paparan fenomena, pemahaman melalui dasar teoritis dan simulasi menggunakan digital market dalam 3 sesi yang berurutan. Melaui pengujian Wilcoxon Signed Rank Test terbukti adanya perubahan pemahaman yang signifikan dari hasil perbandingan antara pretest dan post-test yang dilakukan peserta. Dilihat dari hasil penilaian, nilai rata-rata peserta meningkat 40,8% dari rentang nilai pretest 30-60 meningkat menjadi 90-100. Hal ini mewakili peningkatan pemahaman yang dialami peserta setelah mengikuti webinar.

Respon NPL Bank Konvensional di Indonesia: Analisis Sebelum dan Sesudah Pandemi COVID-19 dan Penerapan New Normal Jara Hardiyanti Jalih; Inta Hartaningtyas Rani
Reviu Akuntansi dan Bisnis Indonesia Vol 4, No 2 (2020): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v4i2.10704

Latar Belakang:Angka NPL (Non Performing Loan ) atau yang lebih dikenal dengan istilah kredit macet merupakan momok bagi pelaku industri perbankan karena merupakan salah satu indikator dari kesehatan kinerjanya. Tidak terelakan bahwa fenomena pandemi COVID-19 yang telah membawa kontraksi pada perekonomian Indonesia hingga -5.32% yoy pada bulan Agustus (BPS, 2020). Menjadi menarik untuk diteliti lebih dalam mengenai adanya pergerakan angka NPL sebagai respon terhadap fenomena pandemi COVID-19 melalui analisis angka NPL sebelum dan sesudah terjadinya pandemi COVID-19 dan penerapan New Normal di Indonesia.Tujuan:Penelitian ini bertujuan untuk mengkaji respon NPL bank dengan adanya fenomena pandemi COVID-19 serta penerapan New Normal. Merupakan sebuah analisis sebelum dan sesudah terjadinya pandemi COVID-19 dan penerapan New Normal di Indonesia.Metode Penelitian:Penelitian ini adalah penelitian deskriptif kuantitatif. Metode yang digunakan adalah analisis verifikasi. Jenis data adalah data sekunder yang bersumber dari laporan publikasi triwulanan bank. Pengujian hipotesis dilakukan dengan uji normalitas dan uji Wilcoxon Signed Rank Test dengan alat bantu statistik Software SPSS versi 25.0.Hasil Penelitian:Penelitian ini menunjukan bahwa angka NPL sebelum COVID-19 dan setelah pengumuman COVID-19 tidak mengalami perbedaan signifikan sedangkan angka NPL pada saat setelah pengumuman COVID-19 dan setelah penerapan New Normal mengalami perbedaan signifikan.Keterbatasan Penelitian:Penelitian ini dibatasi hanya pada variable NPL untuk 45 bank konvensional pemerintah dan swasta yang menerbitkan laporan triwulanan Desember 2019, Maret 2020 dan Juni 2020.Keaslian/Novetly Penelitian:Fenomena Pandemi COVID-19 dan penerapan New Normal saat ini menjadi fokus penelitian dalam berbagai bidang keilmuan karena menimbulkan dampak yang sistemik dan menyeluruh.

Generation Z’s Intention to Apply: An Approach to Job Preferences, Organization Attractiveness, Person-Organization Fit, and Social Media Usage Inta Hartaningtyas Rani; Jara Hardiyanti Jalih; Lestari Adhi Widyowati
JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Vol 8, No 3: NOVEMBER 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um003v8i32022p168

Talent wars reveal that a company’s different human capital can provide competitiveness and agility. Organizations should offer an attractive workplace location, considering the target’s expectations. Generation Z accounts for 19.42 percent of the global population and will make up most of the incoming workforce. Using the structural equation modeling (SEM), the study examines data on the intention to apply among 350 nearly-graduated college students. Findings support a significant positive impact of Generation Z job preferences and organizational attractiveness on their intention to apply for jobs. When choosing a career, the top three priorities for respondents are health insurance, a coaching manager, and job security. Recruitment messages in job ads should most likely appear on the company’s social media account, focusing on more psychological and organizational attributes that fit the preferences of generation Z, particularly job benefits. Instead of a mediating effect, person-organization fit and social media direct correlation robustly predict the intention to apply for a job. Keywords: Generation Z, Attractiveness, P-O fit, Social media, Intention to apply

The Tax Avoidance Practice of Indonesian Mining Companies Lestari Adhi Widyowati; Inta Hartaningtyas Rani; Jara Hardiyanti Jalih
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5745

The mining sector in Indonesia is one of the most significant contributors to state revenue through taxation. The mining industry contributed 33.431 trillion in the first semester of 2019. Although the amount seems significant, it would be bigger if mining companies did not avoid paying taxes. This research aims to analyze the role of institutional ownership in moderating the influence of profitability, thin capitalization, and inventory intensity on tax avoidance. This research uses MRA to analyze data on mining companies listed on the IDX from 2018 -2022. Data was collected from the population using purposive sampling to produce 60 samples. The research results show that profitability and thin capitalization variables impact tax avoidance, while inventory intensity differs. Institutional ownership moderates the impact of low profitability and thin capitalization on tax avoidance. However, there is no proof that this lessens the effect of inventory intensity on tax avoidance. By choosing a group of variables that affect tax avoidance, this study fills a knowledge gap in the influence of institutional ownership as a moderating variable. Future research can replicate this research by expanding the industry that is the object of research, extending the period, and using different analysis tools.

Pelatihan Perhitungan Pajak Penghasilan Pasal 21 Dengan Metode TER di SMK LP3 Istana Jakarta Widyowati, Lestari Adhi; Ningsih, Sri Setia; Sihombing, Novfitri Landong Namora; Aam Aminah; Jalih, Jara Hardiyanti; Qadaar, Amiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2024): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.146

The Law on Harmonization of Tax Regulations (UU HPP) mandates ongoing tax reform in the areas of organization, human resources, information and technology, databases, business processes and legal regulations. The government has issued a Government Regulation (PP) regarding Article 21 Income Tax (PPh), PP 58/2023, which is one of the tax reforms. Calculation of income tax article 21 is adjusted to PP no. 58 of 2023 and PMK no. 168 of 2023, is a change related to the latest tax regulations. The aim of the TER scheme is to help companies carry out calculations so that they can reduce the possibility of miscalculations when fulfilling their tax obligations. The aim of this community service activity is to overcome partners' problems, namely providing knowledge and training regarding income tax Article 21 and its calculations to teachers and vocational school students, especially accounting majors, so that they can equip students with knowledge of taxation with the latest regulations.

Program Estafet Buku Berkelanjutan Rani, Inta Hartaningtyas; Jalih, Jara Hardiyanti; Widyowati, Lestari Adhi
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 2 No 2 (2022)
Publisher : Medan Resource Center

T Books have great usefulness in education beyond only imparting knowledge from teacher to student. However, for various reasons, many students struggle to acquire books for educational purposes. Students may find it challenging to get a copy of a required textbook, including, but not limited to, financial constraints and limited copies. The Book Relay Program, in conjunction with the Muhammadiyah Student Association (IMM), is one of the implementers of this program and is expected to be able to give a solution to this problem through its methodical and structured approach. During the first semester of 2022, this service was only made available at the Ciputat and Karawaci campuses of the Ahmad Dahlan Institute of Technology. Volunteering entails a few distinct phases, from first contact with an organization in need of support to delivering program-related materials to IMM to tracking the spread of book relay program information.

Co-Authors Aam Aminah Inta Hartaningtyas Rani Lestari Adhi Widyowati Qadaar, Amiruddin Rani, Inta Hartaningtyas Sihombing, Novfitri Landong Namora Sri Setia Ningsih, Sri Setia

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