24 research outputs found
Site Visit Monev Internal Hibah Kemendikbudristek PKM DRTPM Penerimaan Tahap II - Tim Bapak Wanda Gema
Pada Senin, 4 November 2024, telah dilaksanakan Site Visit Monitoring dan Evaluasi (Monev) Internal Hibah Kemendikbudristek untuk Program Pengabdian kepada Masyarakat (PKM) Direktorat Riset, Teknologi, dan Pengabdian kepada Masyarakat (DRTPM) tahap penerimaan II. Proposal yang dibawakan pada program PKM ini berjudul “PKM Strategi Pemberdayaan Lingkungan Sekolah melalui Pencegahan dan Penanganan Kekerasan Seksual Pada MA Raudlatul Irfan Tangerang”. Proposal ini digarap oleh Dr. Wanda Gema Prasadio Akbar Hidayat, SMB., MM. selaku Ketua tim PKM; Ananto Prabowo, S.E., M.Com. sebagai anggota; dan Intan Primadini, S.Sos., M.Si. selaku anggota
Apakah Manajemen Laba dan Tipe Struktur Kepemilikan Institusional dapat Meningkatkan Nilai Perusahaan?
The purpose of this research is to empirically identify the influence of earnings management and corporate governance toward firm value. Good corporate governance is measured by two types of institutional ownership: long-term/pressure-resistance and short-term/pressure-sensitive. The purposive sampling method is being utilized to do sampling on property, real estate & building construction firms which are listed at the Indonesian Stock Exchange (IDX) for the period of five years (2016-2020). In accordance with the method is identified 53 firms that are suitable for the research with a total sample of 265 firm-years observasion. Weighted least square regression method is implemented to test hypothesizes. The result indicates that earnings management positivelyffect the firm value. In addition, market risk and sales growth able to increase firm value measured by Tobin’s Q ratio
The Severity of COVID-19 and Firm Market Value: How Does It Affect Firm?
This paper is prompted by the lack of relevant studies on the implication of dangerous infections of contagious diseases caused by Coronaviruses in firms in Indonesia. Therefore, the purpose of this study is to examine the effect of the severity of Covid-19 infection on the market value of firms. Research of the Covid-19 severity on firm market value is presented in this study based on quarterly information of Indonesian listed firms. By employing a generalized least squares approach, the study concluded that the severity of Covid-19 has resulted in a significant decline in the market value of firms in Indonesia. Further findings regarding cash holdings suggest that substantial cash reserves can mitigate the adverse effects of Covid-19 by acting as a cushion to absorb shocks. The outcomes of this research complement the prevailing literature on Covid-19 and the market value of firms and provide considerations for both theoretical and practical applications
USULAN PETA JALUR EVAKUASI MENGGUNAKAN ALGORITMA DJIKSTRA DI GEDUNG ALAWIYAH – UIA
Berdasarkan data yang diperoleh dari Jakarta Open Data, hasil dari rekapitulasi pada gedung bertingkat yang ada dijakarta berpotensi mengalami kebakaran setiap tahunnya. Cara mengantisipasi dari bahaya seperti kebakaran pada gedung adalah dengan memberikan kemudahan akses jalur evakuasi dan rambu-rambunya. Jalur evakuasi lintasan yang digunakan sebagai pemindahan langsung dan cepat dari orang-orang yang akan menjauh dari ancaman atau kejadian yang dapat membahayakan bahaya. Gedung Alawiyah di Universitas Islam As-Syafi’iyah saat ini sudah memiliki rambu-rambu evakuasi, namun rambu-rambu saat ini blm seluruh nya terpasang tersedia pada tempatnya. Oleh karena itu perlu mengantisipasi kebakaran dengan merancang jalur evakuasi. Perancangan jalur evakuasi terdiri dari 2 tahap. Tahap pertama yaitu dengan metode algoritma djikstra untuk menentukan lintasan terpendek pada jalur evakuasi. Tahap kedua dengan acuan ISO 7010 untuk menentukan rambu-rambu apa saja yang digunakan. Pada lantai 1 jalur evakuasi bisa dilaksanakan dengan singkat karena langsung terhubung pada akses titik kumpul, namun untuk lantai 2 sampai 8 perlu akses melalui tangga darurat yang mana hasil dari algoritma Djistra tangga darurat barat digunakan untuk ruang kelas yang pada pada sisi barat dan tangga darurat sisi timur digunakan untuk ruangan kelas yg berapa disisi timur. Dengan adanya peta jalur evakuasi, diharapkan mempermudah akses penghuni gedung menuji tempat yang lebih aman. tterdapat perbaikan tanda jalur evakuasi diantaranya, 1 tanda titik kumpul, 5 tanda petunjuk jalur evakuasi yang masing-masing ada pada lantai 2 sampai 8 terkecuali 7 dan petunjuk exit yang ditambahkan tanda panah sebagai petunjuk tambahan dipasang pada dinding atau tiang penyangga
Pengembangan Tes Objektif Pilihan Ganda Bahasa Inggris Untuk Mengukur Kemampuan Berpikir Kritis Siswa SMP Negeri Kelas VIII Di Kota Yogyakarta.
Tujuan penelitian ini adalah : (1) mengembangkan tes pilihan ganda bahasa Inggris untuk mengukur kemampuan berpikir kritis, (2) menggambarkan kemampuan berpikir kritis siswa SMP Negeri kelas VIII di Kota Yogyakarta.
Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini menggunakan model PCM yang berasal dari pemodelan Rasch (Rasch Model). Tahapan pengembangan tes menggunakan model Djemari Mardapi, yakni : (1) menyusun spesifikasi tes, (2) menulis tes, (3) mentelaah tes, (4) melakukan ujicoba tes, (5) menganalisis butir-butir tes, (6) memperbaiki tes, (7) merakit tes, (8) melaksanakan tes (9) menafsirkan hasil tes. Lokasi Penelitian di SMP Negeri 5, 8, 11, 12, 13, dan 14 di Kota Yogyakarta. Sampel keseluruhan dalam penelitian ini adalah 710 siswa SMP Negeri di Kota Yogyakarta. Sampel Uji Coba dalam penelitian ini sebanyak 200 siswa mengikuti ketetapan pemodelan Rasch (Rasch Model), sedangkan sampel untuk pengukuran sebesar 510 siswa. Teknik pengumpulan data dalam penelitian ini berupa tes pilihan ganda yang ditambahankan dengan alasan untuk melihat kemampuan berpikir kritis siswa. Instrumen tes divalidasi dengan cara Expert Judgement oleh 3 orang dosen yang masing-masing sebagai ahli bahasa inggris dan ahli berpikir kritis. Reliabilitas tes menggunakan teknik Cronbach Alpha lebih besar 0,5.
Hasil penelitian ini menunjukkan bahwa pada tahap uji coba dan tahap pengukuran berdasarkan kriteria Infit MNSQ dan Outfit MNSQ, terbukti instrumen fit dengan model PCM. Berdasarkan batas terendah dan tertinggi untuk outfit MNSQ sebesar 0,5 sampai 1,5. Hasil menunjukkan semua butir soal sebanyak 20 butir terbukti fit dengan model. Gambaran kemampuan berpikir kritis siswa SMP Negeri kelas VIII di Kota Yogyakarta, kemampuan sangat tinggi sebesar 6%, kemampuan tinggi sebesar 24%, kemampuan sedang sebesar 35%, kemampuan rendah sebesar 11%, dan kemampuan sangat rendah sebesar 21%
Masyarakat Ekonomi ASEAN (MEA): Persepsi Kompetensi Lulusan Akuntansi di Jakarta
This study aims to determine the perceptions between accounting students, accountant educators, and public accountants at universities and Public Accounting Firms at South Jakarta relate to competencies accounting graduate compulsory requirements in the era of the ASEAN Economic Community. Competency attributes utilized are based on International Education Standards (IES) issued by the International Federation of Accountants (IFAC). The data is the primary data obtained from the distribution of questionnaires. The methods of analysis used independent sample t-test and ANOVA. The results of this research suggest a difference in perception between accounting student, accountant educator, and public accountant toward competence required by accounting graduates in the era of the ASEAN Economic Community (AEC). Business strategy and management, interpersonal and communication skills, and audit and assurance are important competencies of each group of respondents
Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications
This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM\u27s effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption
The Severity of COVID-19 and Firm Market Value: How Does It Affect Firm?
This paper is prompted by the lack of relevant studies on the implication of dangerous infections of contagious diseases caused by Coronaviruses in firms in Indonesia. Therefore, the purpose of this study is to examine the effect of the severity of Covid-19 infection on the market value of firms. Research of the Covid-19 severity on firm market value is presented in this study based on quarterly information of Indonesian listed firms. By employing a generalized least squares approach, the study concluded that the severity of Covid-19 has resulted in a significant decline in the market value of firms in Indonesia. Further findings regarding cash holdings suggest that substantial cash reserves can mitigate the adverse effects of Covid-19 by acting as a cushion to absorb shocks. The outcomes of this research complement the prevailing literature on Covid-19 and the market value of firms and provide considerations for both theoretical and practical applications
Tingkat Kualitas Audit Perusahaan Keluarga terhadap Tenur dan Rotasi Audit
The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants' tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality
