Claim Missing Document
Check
Articles

Found 4 Documents
Search

Analisis Pengaruh Kecerdasan Intelektual Terhadap Kemampuan Akuntansi dengan Kecerdasan Emosional dan Spiritual sebagai Pemoderasi Manurung, Ria
Jurnal Keuangan dan Bisnis Vol 16 No 1 (2018): Jurnal Keuangan dan Bisnis Edisi Maret 2018
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.354 KB) | DOI: 10.32524/jkb.v16i1.361

Abstract

Research conducted to obtain empirical evidence how the influence of independent variables of intellectual intelligence to accounting with moderating variables of emotional and spiritual intelligence. The research method used is descriptive quantitative with explanatory descriptive or explanatory research. This method is an explanatory research that proves the existence of causal relationship of independent variable (independent variable) that is intellectual intelligence; moderating variable (emotional and spiritual intelligence); and dependent variable (accounted dependent variable). Research begins by conducting library search, followed by primary data collection conducted by using questionnaires and secondary data through data analysis. And for the use of data analysis consists of descriptive analysis, classical assumption test and verification analysis with the method of Moderated Regression Analysis (MRA). This study is a census study with homogeneous and limited population of 92 students, all students of Accounting Graduate Program at UNSOED. Conclusion of research result that is: (1) Intellectual intelligence have influence either positively or signifikan to accountancy. Thus intellectual intelligence can lead students to more easily understand accounting, (2) Intellectual intelligence can be strengthened by emotional intelligence on accounting both positively and significantly. (3) Spiritual intelligence can strengthen the influence of intellectual intelligence on accounting both positively and significantly.
Analisis Corporate Social Responsibility (CSR) Terhadap Return Saham dan Nilai Perusahaan dengan Good Corporate Governance (GCG) Sebagai Pemoderating Manurung, Ria
Jurnal Keuangan dan Bisnis Vol 17 No 1 (2019): Jurnal Keuangan dan Bisnis Edisi Maret Volume 17 Nomor 1 2019
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.493 KB) | DOI: 10.32524/jkb.v17i1.461

Abstract

The implementation of social responsibility has been widely applied to various types of companies including profit-based manufacturing companies. This is because the implementation of corporate social responsibility (CSR) is able to influence the performance of the company. Through corporate social activities, making the name of the company can be great in the eyes of the wider community. This research was conducted with the aim of obtaining results or output empirically to test the effect of corporate social responsibility (CSR) on stock returns and the value of companies with good corporate governance as moderating. This research examines companies engaged in manufacturing that have been registered with the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 539 manufacturing companies were used as populations with purposive judgment sampling as a sampling method. The indicator used to measure Corporate Social Responsibility variables is using the Sustainability Reporting Guidelines (SRG) method by the Global Reporting Initiative (GRI) as its issuer. And for the proxy of the Good Corporate Governance variable, it uses managerial ownership. Managerial ownership is acting as a management who actively participates in decision making and also as a shareholder in the company, and the measurements made for company value variables are using the Tobin's Q index. The data analysis technique used in the study is multiple regression analysis hypothesis testing using SPSS version 24. The method used in this research is the documentation method carried out by collecting secondary data published by the company on the Indonesia Stock Exchange in the form of annual reports which include financial statements of manufacturing companies in 2015-2017. Secondary data collection is done by tracing data through literature and manuals on the Indonesia Stock Exchange (IDX). This research is a quantitative study with a correlational analysis method to examine the effect of independent variables on the dependent variable.
Analisis “Financial Teknology (Fintech)” pada Permodalan Usaha Mikro Kecil dan Menengah (UMKM) dengan Model Peer-To-Peer (P2P) Lending Manurung, Ria; Rahardjo, A. Kristiadji
Jurnal Keuangan dan Bisnis Vol 17 No 2 (2019): Jurnal Keuangan dan Bisnis Edisi Oktober Volume 17 Nomor 2 Tahun 2019
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v17i2.597

Abstract

The purpose of this study is to analyze the impact of Fintech on Micro Small and Medium Enterprises (MSME) capital with the P2P Lending model. The formulation of the problem is What is the impact of Fintech on MSME capital with the P2P Lending model? Research locations in the Banyumas Regency area with a concentration of 110 MSME as a research sample, with the criterion that ever or currently lending with P2P Lending system. Primary data were obtained from the results of questionnaire processing and interviews with respondents, namely MSME, while secondary data was sought from OJK, BPS, the Ministry of Cooperatives and Micro, Small and Medium Enterprises, BI, articles, and textbooks relevant to research. Data analysis methods are descriptive analysis methods, paired difference analysis and ordinary least square (OLS). The conclusion obtained in this study is a tendency to increase in the Number of Workers, Turnover, Product Sales, Profits and Business Costs after the use of Fintech with the Peer to Peer (P2P) Lending model in MSME. So venture capital loans obtained through FinTech with the P2P Lending model have a positive effect on the improvement and development of the MSME business.
Social Capital in Mitigating Flood Disaster in the People of Aceh Tenggara, Indonesia Santi, Hikmah; Ginting, Bengkel; Sitorus, Henry; Ismail, Rizabuana; Manurung, Ria
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 3 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.175 KB) | DOI: 10.37275/oaijss.v5i3.117

Abstract

The objective of this research was to analyze and discuss the social capital owned by the community in Aceh Tenggara in mitigating flood disasters. The research used the descriptive qualitative method. Our study revealed social capital owned by the community in Aceh Tenggara could help mitigate flood disasters. Cooperation among the central government, the regional government, and the local people seemed to be very good. It was performed commencing from helping the people in the post-incidence of the flood until its mitigation plan. The Cooperation has eventually established trust in the local people and the government that was involved in the policymaking, relocation activity, and distribution to the flood victims. The use of the values of people's local wisdom, such as 'Pelengakhi' (working together) by the local people, helped the flood victims. They also helped spread information about the flood through mosque loudspeakers. This social capital has become a collective strength owned by the local people in mitigating flood disasters.