eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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PERSEPSI MAHASISWA TERHADAP MATERI DAN KEGIATAN INTERAKTIF DALAM MATA KULIAH SPEAKING YANG DILAKUKAN SECARA DARING
Perkuliahan daring terpaksa harus dilakukan pada masa pandemi Covid-19 ini oleh karena pertemuan tatap muka dengan mahasiswa tidak lagi dapat dilakukan sehubungan dengan protokol kesehatan yang diberlakukan oleh pemerintah. Mengadakan proses belajar mengajar secara daring bukanlah sesuatu yang mudah karena banyak kendala yang dihadapi seperti tidak adanya koneksi internet pada sebagian kediaman mahasiswa yang menyebabkan mereka terpaksa harus membeli kuota internet sendiri dan ini berarti menambah pengeluaran ekstra. Ketidak stabilan koneksi internet juga sering menyebabkan suara tidak jelas terdengar atau bahkan putus di tengah perkuliahan. Salah satu mata kuliah yang terdampak dengan situasi ini adalah mata kuliah Speaking yang dalam Kurikulum Fakultas Bahasa dan Seni diberikan secara berjenjang selama 6 semester berturut turut. Penelitian ini terkait dengan mata kuliah Speaking for the Professionals yang diberikan pada semester 5 dan bertujuan membekali mahasiswa dengan pola komunikasi formal di dunia kerja dalam berbagai bidang profesi. Tujuan penelitian ini adalah untuk mengetahui persepsi mahasiswa terhadap mata kuliah Speaking for the Professionals utamanya tentang materi dan kegiatan interaktif yang diberikan secara daring. Pembelajaran mata kuliah Speaking di FBS pada dasarnya mengacu pada Kompetensi Komunikatif (Communicative Competence) yang diperkenalkan oleh Dell Hymes (Brown, 1989) dan didefinisikan sebagai aspek Komunikasi yang memampukan kita untuk menyampaikan pesan, menginterpretasikan serta menegosiasikan nya dalam konteks tertentu. Responden penelitian ini adalah 47 mahasiswa yang sudah menyelesaikan mata kuliah Speaking for the Professionals. Mereka diminta untuk mengisi E Questionnaire yang hasilnya kemudian diolah dengan SPSS 20. Selain itu juga dilakukan E interviews dengan 6 responden yang hasilnya dipakai untuk melengkapi data yang diperoleh dari kuesioner. Secara umum penelitian ini dapat mengungkapkan persepsi mahasiswa baik positif maupun negatif terhadap perkuliahan daring Speaking for the Professionals
Peran Bakti Sosial (Baksos) Dalam Pengenalan Penyakit Sejak Dini Pada Masyarakat: -
Bakti sosial sangat membantu dalam mendeteksi penyakit di masyarakat, serta meningkatkan kesadaran akan kesehatan pribadi. Inisiatif ini dilakukan di Cipinang bekerja sama dengan tim klinik dari Gereja Keluarga Kudus Rawamangun dan Kepolisian St. Petrus Cipinang, yang melibatkan 50 peserta dengan rerata usia 53 tahun (88% perempuan, 12% laki-laki). Selama kegiatan, peserta mengisi kuesioner dan melakukan pengukuran tekanan darah, gula darah, asam urat, dan kolesterol, diikuti dengan konsultasi berdasarkan hasilnya. Hasil survei menunjukkan bahwa 82% belum pernah didiagnosis penyakit sebelumnya dan menunjukkan tingkat kesadaran kesehatan masyarakat yang tinggi. Sebanyak 76% hadir atas kesadaran diri dengan 52% melakukan pemeriksaan kesehatan baru-baru ini. Sebanyak 76% memutuskan untuk minum obat atau berobat secara teratur setelah kegiatan. Selain itu, konsultasi dengan dokter meningkatkan pengetahuan kesehatan pada 96% peserta, dengan 94% merasa lebih mengetahui kondisi kesehatan diri. Kesimpulannya, bakti sosial terkait kesehatan tetap penting bagi masyarakat, serta menekankan perlunya inisiatif tersebut secara berkelanjutan
INVESTMENT RECONFIGURATIONABILITY AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SIZED ENTERPRISES: A BIBLIOMETRIC AND SYSTEMATIC LITERATURE REVIEW
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PERSPEKTIF FINANCIAL SELF EFFICACY DAN FINANCIAL KNOWLEDGE DALAM PENGELOLAAN KEUANGAN PRIBADI MAHASISWA S-1 AKUNTANSI
Pengelolaan keuangan pribadi merupakan suatu yang penting dilakukan untuk semua kalangan, salah satunya mahasiswa. Mahasiswa selalu identik dengan sikap up-to-date untuk memenuhi kebutuhan primer maupun sekunder. Hal ini perlu diterapkan agar tidak terjadi kegagalan dalam mengelola keuangan pribadi dengan menerapkan pengetahuan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh financial self-efficacy dan financial knowledge terhadap pengelolaan keuangan pribadi mahasiswa S-1 Akuntansi. Penelitian ini menggunakan jenis penelitian deskriptif berupa data kualitatif yang dikuantitatifkan dengan menggunakan Skala likert. Data yang digunakan dalam penelitian ini merupakan data primer dan data sekunder. Teknik pengumpulan data yang digunakan melalui penyebaran kuesioner dalam bentuk Google Forms. Metode analisis data yang digunakan uji asumsi klasik, uji analisis regresi linier berganda dan uji hipotesis. Hasil penelitian dari data yang diolah menggunakan perhitungan statistik SPSS Versi 26, ditemukan bahwa financial self-efficacy berpengaruh signifikan terhadap pengelolaan keuangan pribadi dengan nilai signifikansi sebesar 0,040 < 0,05. Financial knowledge berpengaruh signifikan terhadap pengelolaan keuangan pribadi dengan nilai signifikansi sebesar 0,007 < 0,05 dan secara simultan menyatakan bahwa financial self-efficacy dan financial knowledge berpengaruh secara simultan terhadap pengelolaan keuangan pribadi
THE INFLUENCE OF AUDITOR QUALITY, LIQUIDITY, PROFITABILITY AND SOLVENCY ON GOING CONCERN AUDIT OPINION DURING THE COVID-19 PANDEMIC
This research aims to test and determine the influence of auditor quality, liquidity, profitability and solvency on the Going Concern Audit Opinion Empirical Study on Tourism, Hotel and Restaurant Sector companies listed on the Indonesian Stock Exchange. The data used in this research is secondary data obtained from collecting Annual Financial Reports which can be found on the Indonesia Stock Exchange (BEI) website. The sampling method uses logistic regression analysis. The analytical method used is descriptive statistical analysis, multicollinearity test, logistic regression analysis test using the Statistical Package for Social Sciences (SPSS) version 25 program. Based on the results of the Omnibus Tests of Model Coefficients test, a Chi-square result of 25,791 with Degree of Freedom (df) was obtained. ) of 4 and a significance value of 0.000, which is below 0.05. Thus, simultaneously Auditor Quality, Liquidity, Profitability, Solvency, influence the Going Concern Audit Opinio
FINANCIAL AND NON-FINANCIAL FACTORS ON STOCK PRICES OF EUROPEAN FOOTBALL CLUB
The aim of this research is to examine the influence of financial and non-financial factors on the share prices of European football clubs. Financial factors are measured by financial ratios in the form of profitability ratios, liquidity ratios, solvency ratios and activity ratios, while non-financial factors are measured by football performance. The sample used is European football clubs that sell their shares on the stock exchange for the research period 2021-2023. Data testing was carried out using multiple linear regression analysis with SPSS 26. The results of this research are that the only financial factor that influences share prices is liquidity, while the other three ratios do not influence share prices. Non-financial factors in the form of football performance have a positive effect on stock prices
PERAN FIRM SIZE DALAM PENGAMBILAN KEPUTUSAN INVESTASI DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN
The current state of the economic framework has led to intense competition among companies in this sector. Competition requires all companies to improve their performance in order to achieve their goals. The main objective of a public company is to increase the wealth of the owner or shareholders by increasing the value of the company (Hermuningsih, 2012). The aim of this research is to analyze the influence of Investment Decisions, Sales Growth on Company Value, then this researcher also aims to test Firm Size as a moderating influence of Investment Decisions, Sales Growth on Company Value. By using multiple linear regression. The research results show that investment decisions have no effect on company value. Sales Growth has a significant effect on Company Value, Firm Size does not strengthen the influence of Investment Decisions on Company Value, and Firm Size strengthens the influence of Sales Growth on Company Value
PENGARUH KOMITMEN ORGANISASI, PENDIDIKAN BERKELANJUTAN DAN PENGALAMAN KERJA TERHADAP PENERIMAAN PERILAKU MENYIMPANG AUDITOR
Research was conducted to determine the effect of organizational commitment, continuing education and work experience on the acceptance of auditors dysfunctional behavior. The data was collected using the probability non purposive sampling method. The analytical method used is multiple regression to determine the respective effects of the variables of organizational commitment, continuing education and work experience on the acceptance of auditors’ dysfunctional behavior. The results stated that organizational commitment has no effect on the acceptance of auditors dysfunctional behavior while continuing education and work experience have a negative effect
ANALYSIS OF THE IMPACT OF PSAK 73 ON FINANCIAL PERFORMANCE AND MKBD IN INDONESIAN SECURITIES COMPANIES
PSAK 73 has become an intriguing subject for further research, given its relatively recent implementation, especially in the capital market sector. The primary focus of this research is the impact of PSAK 73 on adjusted net working capital, a crucial aspect in the financial analysis of companies. The study is grounded in quantitative data, utilizing descriptive statistics and simple linear regression analysis, with financial performance and MKBD as independent variables tested. The research employs purposive sampling, considering financial performance and MKBD as vital variables. The findings indicate a lack of correlation between PSAK 73 and the investigated variables. However, another interesting result reveals a significant influence of PSAK 73 on MKBD, demonstrating that the standard directly affects the measurement of adjusted net working capital. This raises intriguing questions regarding the relevance and implications of PSAK 73 on a company's financial structure within the context of the capital market
FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM AT IBIS SEMARANG HOTEL
This study aims to analyze the effect of user involvement, formalization of system development, education and training on the performance of the Accounting Information System (SIA) at IBIS Hotel Semarang. The population of this study was all employees of IBIS Semarang Hotel numbering one hundred and thirty-five and the sample was determined using the slovin formula and obtained as many as fifty-eight as well as sampling techniques using stratified rendom sampling. This study used a survey method assisted by a questionnaire with a google form, the question items were measured with a five-point likert scale and the results of the validity and reliability test showed that the question items were valid and realistic. Data analysis techniques use descriptive analysis to describe the identity of respondents and research variables, and inferential analysis uses multiple linear regression analysis. The data were tested by normality test, classical assumption test, model feasibility test and hypothesis test. The results showed that user involvement had a negative and significant effect on SIA performance, while formalization of system development and education and training had a positive and significant effect on SIA performance. The results of this study are expected to provide valuable insights for hotel management, SIA service providers and related researchers. The resulting information can be the basis for improving SIA management strategies, increasing user participation, and ensuring optimal quality in accounting information management in the hospitality environment