Santi Susanti - Academia.edu (original) (raw)

Papers by Santi Susanti

Review of Multidisciplinary Education, Culture and Pedagogy, Feb 13, 2023

This study aims to determine the effect of learning styles and learning readiness on learning act... more This study aims to determine the effect of learning styles and learning readiness on learning activeness which is mediated by learning motivation in students of financial and institutional accounting expertise programs at State Vocational Schools in the city and district of Bogor. In this study, quantitative and survey methodologies were utilized. The reachable population in this study amounted to 139 respondents majoring in Financial and Institutional Accounting of X1 grade at SMK Negeri 1 Bogor and SMK Negeri 2 Cibinong. The sample used was 103 respondents using a proportional random sampling technique. Data collection techniques using a questionnaire instrument. The data analysis technique used to test the hypothesis is by using path analysis and Sobel test. The results of this study revealed that learning styles have a positive but not significant effect on learning activity. Readiness to learn has a positive and significant effect on active learning. Learning styles have a positive and significant influence on learning motivation. Readiness to learn has a positive and significant influence on learning motivation. Motivation to learn has a positive and significant influence on active learning. Learning styles have a direct and indirect effect on learning activity through the mediation of learning motivation. Learning readiness has a direct and indirect effect on active learning through the mediation of learning motivation. Overall, this study explains that the active learning of students at State Vocational High Schools can be created and developed through appropriate learning styles and a good level of learning readiness.

Jurnal Simki Economic, 2023

This study aims to analyze the effect of Debt to Equity Ratio, Return on Assets, Return on Equity... more This study aims to analyze the effect of Debt to Equity Ratio, Return on Assets, Return on Equity, Net Profit Margin, and Systematic Risk on companies that are members of the LQ45 Index listed on the IDX for the 2017-2019 period. Secondary data used in this research is the annual report and company financial statements, with quantitative research methods. The technique used in the selection of the sample is purposive sampling, where from 62 companies that are members of the LQ45 Index, 30 companies are obtained that meet the sample criteria. The data were analyzed using descriptive statistical analysis, estimation model selection test, classical assumption test, panel data regression analysis, and hypothesis testing. The results of this study indicate that Return on Equity and Systematic Risk have a significant effect on stock prices and Debt to Equity Ratio, Return on Assets, and Net Profit Margin have no significant effect on stock prices.

E-Jurnal Akuntansi, 2019

The purpose of this study is to examine the effect of profitability, debt policy, and dividend po... more The purpose of this study is to examine the effect of profitability, debt policy, and dividend policy on firm valueThe sampling method used was purposive sampling with the number of samples obtained was 14 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the analysis it was found that profitability had a positive effect on firm value. This shows that the higher the profitability, the higher the value of the company. Debt policy does not affect the value of the company. This shows that the high level of debt to equity ratio does not have implications for the high and low value of the company. Dividend policy has a positive effect on company value. This shows that increasing dividend payments will increase the value of the company. Keywords : Profitability, debt policy, dividend policy, company value.

Inteligensi : Jurnal Ilmu Pendidikan, 2021

This reseach aims to examined the role of Self-Control as a mediating variable in the effect of A... more This reseach aims to examined the role of Self-Control as a mediating variable in the effect of Academic Perfection on Academic Procrastination. Quantitative method was used with data collection techniques by online questionnaire’s. Population in this research were students of Economics Education Faculty of Economics UNJ on 2013-2016 all concentration which they currently doing their S1 thesis. 145 people to be the sample were counted with proportional random sampling techniques. Techniques of data analysis used test for requirement analysis, test for hyphothesis and path analysis. The result of test for requirements analysis showed that data was normal and linearly distributed. Test for hypothesis result concluded all of them were accepted and path analysis result showed Self-Control was able to mediate dependents and independents variables. The ability of Achievement Motivation, Perfectionism and Self-Control to define Academic Procrastination are 31,4%, while the rest were influe...

MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES

Earnings management is a series of actions taken by company management to increase reported earni... more Earnings management is a series of actions taken by company management to increase reported earnings in a certain accounting period, without corresponding growth in the company's long-term earnings. This is done by managers to satisfy personal interests or boost the market value of the company so that it will look profitable for users of financial information. This study aims to empirically examine the effect partially and simultaneously between the independent variables of independent commissioners, audit quality, and financial distress with the dependent variable of earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2022. The sampling technique used is simple random sampling method with the final sample being 100 sample companies with a total of 200 observational data. The data analysis technique in this study used multiple linear regression analysis and the data was processed with the help o...

MARGINAL : JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES

This study objective is to determine whether and how exposure to financial stress and leverage ca... more This study objective is to determine whether and how exposure to financial stress and leverage can prompt accountants to exercise greater caution when working with numerical data. The investigation covered 165 manufacturing companies that were scheduled to be listed on the Indonesia Stock Exchange in 2020. For the purpose of this study, a purposive sampling technique was utilized to select a total of 52 different companies at random. The records of the company's finances that have been audited are the source of the secondary data. The approach taken in this study is primarily based on the use of quantitative methods. SPSS version 26's descriptive statistics, multiple linear regression, analysis requirements, classical assumption, and hypothesis testing features were utilized in order to conduct the analysis on the collected data. According to the findings of the study, there is no statistically significant connection between financial hardship and conservative accounting pra...

Jurnal Akuntansi, Perpajakan dan Auditing

Penelitian ini bertujuan untuk menguji pengaruh financial distress dan corporate governance terha... more Penelitian ini bertujuan untuk menguji pengaruh financial distress dan corporate governance terhadap tax avoidance. Tax avoidance diukur dengan cash effective tax rate, sedangkan financial distress diukur dengan Altman Z-Score, dan corporate governance diproksikan dengan kepemilikan institusional. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif statistik. Analisis data menggunakan analisis regresi berganda. Teknik pengambilan sampel yang digunakan adalah simple random sampling yang terdiri dari 40 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Hasil penelitian secara parsial menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance; corporate governance berpengaruh positif dan signifikan terhadap tax avoidance; serta financial distress dan corporate governance berpengaruh signifikan secara simultan terhadap tax avoidance.

Jurnal Pendidikan Tambusai, 2020

Penelitian ini bertujuan untuk mendeskripsikan bagaimana strategi kepala sekolah dalam penguatan ... more Penelitian ini bertujuan untuk mendeskripsikan bagaimana strategi kepala sekolah dalam penguatan pendidikan karakter peserta didik, implementasinya dan hasil dari implementasi tersebut di SD Negeri 12 Betung. Metode yang digunakan ialah metode kualitatif dengan analisis deskriptif. Berdasarkan hasil analisis data observasi dan wawancara menunjukkan bahwa 1) strategi kepala sekolah dalam penguatan pendidikan karakter peserta didik yaitu a) pengintegrasian ke dalam kegiatan intrakurikuler, b) pengintegrasian ke dalam kegiatan ekstrakurikuler; c) pembiasaan di sekolah; 2) implementasi strategi tersebut a) mengintegrasikan pendidikan karakter ke dalam setiap mata pelajaran atau tema dan muatan lokal; b) mengintegrasikan ke dalam kegiatan ekstrakurikuler yang ada di SD Negeri 12 Betung antara lain pramuka, dokter cilik, dan drumband dengan cara pemberian motivasi, pemberian nasihat, pemberian penghargaan atau hadiah, pemberian sanksi dan keteladanan; c) keteladanan, kegiatan rutin, kegia...

CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE, 2021

This research aims to determine the effect of Knowledge, Religiosity, and Pocket Money on interes... more This research aims to determine the effect of Knowledge, Religiosity, and Pocket Money on interest for saving in shariah banks. Data collection techniques using questionnaires and using primary data with a population of 503 students from the Faculty of Economics at the State University of Jakarta. The sample selection was done by proportional random sampling technique which resulted 205 samples. Data analysis uses several regression analyses with the help of SPSS. The results showed: (1) Partial knowledge has a positive and significant effect on interest in saving. (2) Partial religiosity does not affect interest in saving. (3) Partial pocket money has a positive and significant effect on interest in saving. (4) Knowledge, religiosity and pocket money simultaneously affect interest in saving.

International Journal of Family Business Practices, 2018

Local water supply based on community development were built by using funding from Local governme... more Local water supply based on community development were built by using funding from Local government. Accountability of this funding for local community entrepreneurship is debatable. This paper will explain how local water community entrepreneurship in Bogor can be determined in four community-based: aspect of infrastructure, training of human resources, revenue collection, and post onstruction support. The rural water supply in Bogor were studied by combining quantitative and qualitative methods. The study provides evidence on the need todesign policies and programs that provide sustainable services in Community-BasedEntrepreneurship.

Pelaporan Akuntansi Pesantren menjadi penting di Desa Cibitung Tengan karena di desa tersebut ter... more Pelaporan Akuntansi Pesantren menjadi penting di Desa Cibitung Tengan karena di desa tersebut terdapat lima pesantren yang masih belum mengetahui arti pentingnya laporan keuangan. Di sisi lain, laporan keuangan menjadi salah satu unsur penting dalam pengelolaan kegiatan pesantren. Kami menemukan berbagai bentuk permasalahan mitra dalam pembuatan laporan keuangan pesantren yaitu masih belum terekamnya asset pesantren dan juga tidak adanya pelaporan keuangan dari pesantren tersebut. Solusi yang ditawarkan untuk mencapai tujuan PKM ini adalah, peningkatan kemampuan staf keuangan pesantren dan para pengelola pesantren dalam mengelola dana pesantren serta laporan keuangannya, meningkatkan kemampuan manajerial, meningkatkan pengetahuan mitra terhadap laporan keuangan pesantren. Sehingga mempunyai kemampuan dan ketrampilan yang dapat digunakan untuk meningkatkan kualitas pelaporan keuangan pesantren dan diharapkan dapat menunjang peningkatan akuntanbilitas pelaporan keuangan pesantren

Jurnal Akuntansi, Keuangan, dan Manajemen, 2021

Purpose: This study aims to identify whether there is an effect between premiums, investment retu... more Purpose: This study aims to identify whether there is an effect between premiums, investment returns, and risk-based capital on profits in sharia insurance entities in Indonesia in 2019. Research Methodology: The research method applied was quantitative. The affordable population in this study was 45 sharia insurance entities registered with OJK 2019. The sample used was 40 entities by applying the simple random sampling technique. The data analysis technique applied is a multiple linear regression test assisted by IBM SPSS Statistics 26. Results: By using the multiple linear regression analysis methods, the results of this study are that the premium has a positive and significant effect on profits, while investment returns and risk-based capital have Indonesia significant effect on profits. These results can contribute to sharia insurance companies developing the company’s premiums in increasing their profits. Limitations: The research objects used the 2019 period only. Therefore, ...

JSMA (Jurnal Sains Manajemen dan Akuntansi), 2020

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi dan Stres Kerja Terhadap Turnover I... more Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi dan Stres Kerja Terhadap Turnover Intention pada karyawan PT Kwangduk World Wide bagian Cutting. Jumlah sampel yang digunakan sebanyak 88 responden dengan menggunakan teknik Purposive Sampling. Metode penelitian Explanatory Survey, Deskriptif dan Verifikatif/Asosiatif, teknik pengumpulan data melalui penyebaran Kuesioner. Hipotesisnya diuji dengan analisa Uji Validitas, Uji Reliabilitas, Uji T, Koefisien Korelasi dan Uji Regresi Linier Berganda. Hasil penelitian ini menunjukan bahwa secara parsial, variabel Kompensasi mempunyai pengaruh yang negatif dan signifikan terhadap variabel turnover intention dan Variabel Stres Kerja juga mempunyai pengaruh yang positif dan signifikan terhadap variabel turnover intention.

Owner, 2021

Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. Th... more Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher ...

The problem is still found disparity in the results of research on capital adequacy in convention... more The problem is still found disparity in the results of research on capital adequacy in conventional banks in Indonesia, therefore conducted testing the influence of rentability, liquidity, and business efficiency on capital adequacy in conventional banks in Indonesia. The research using quantitative methods on 87 Conventional Banks with purposive sampling techniques 4 criteria, so that obtained 71 samples of conventional banks. The data in this research is secondary data from the annual reports of conventional banks in the 2019 period. The research method used is multiple linear regression analysis. This research concluded that rentability, liquidity, and business efficiency are considered to be the dominant and significant factors influencing and improving capital adequacy in Conventional Banks. Therefore, this research focuses any factors to know influence on capital adequacy. This is because capital adequacy has a very important function in carrying out operational activities Key...

JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan

This study aims to determine whether there is an influence between Entrepreneurial Attitudes, Sel... more This study aims to determine whether there is an influence between Entrepreneurial Attitudes, Self Efficacy, and Subjective Norms on Entrepreneurial Intentions in class XII students of SMKN 16 Central Jakarta. The population in this study were 210 class XII students of SMKN 16 Jakarta. The sampling technique used proportional stratified random sampling so that the sample obtained was 138 students. The data analysis technique used is multiple regression analysis. Based on the results of the study that partially showed that there was a positive and significant influence between entrepreneurial attitudes and entrepreneurial intentions, then self-efficacy had a positive and significant effect on entrepreneurial intentions and the subjective norm variable had a significant positive effect on the entrepreneurial intention variable. Simultaneously shows that entrepreneurial attitudes, self-efficacy, and subjective norms affect entrepreneurial intentions. The results of this study indicate ...

Jurnal Akuntansi STIE Muhammadiyah Palopo

This study aims to analyze the effect of e-billing, taxpayer awareness, understanding of taxation... more This study aims to analyze the effect of e-billing, taxpayer awareness, understanding of taxation and tax service services on the implementation of the Jakarta WPOP self-assessment system during the Covid-19 pandemic. This study uses primary data using a questionnaire. The population of this study is all individual taxpayers who are domiciled in DKI Jakarta. The sampling technique used is non-probability sampling with purposive sampling method. The sample used is 80 respondents. The research method used is multiple linear regression and the SPSS 26 program. The results show that e-billing has no and no significant effect on the implementation of the self-assessment system. Taxpayer awareness has no significant effect on the implementation of the self assessment system. Understanding of taxation has no effect and is significant on the implementation of the self assessment system. Fiscal services have no significant and significant effect on the implementation of the selfassessment system during the Covid-19 pandemic.

This research seeks to help the business continuity of the school cooperative, to solve the probl... more This research seeks to help the business continuity of the school cooperative, to solve the problem of cooperative sustainability as a learning center for students to improve the quality of education and relevance to the business world, access, efficiency and relevance of education to make higher competence of students in the senior high school level. Researchers see that school cooperatives have not been well managed because management resources do not maximize their potential, and the sustainability and development of school cooperatives tend to be stagnant, whereas the opportunity in order to maximize the cooperative's economic potential to improve the welfare of students is very wide open. School cooperatives also serve as laboratories for students to implement a dual system education is not optimal in its implementation, the involvement of students only to maintain the store, not to the stage of implementation of good management. This paper will explain how school cooperati...

AFEBI Accounting Review

The purpose of this research is to test the effect of intellectual capital and good corporate gov... more The purpose of this research is to test the effect of intellectual capital and good corporate governance (GCG) on financial performance in the banking sector. The sampling technique in this research is random sampling of as many as 36 banks. This research uses Pulic’s model to measure the components of intellectual capital. Self-assessment is used to measure GCG, as established by the Bank of Indonesia, and Financial Performance is measured using the ratio Operating Expenses to Operating Income (BOPO). Based on the results, the variables Intellectual Capital and Good Corporate Governance indicate that GCG has a positive and significant effect on financial performance. Intellectual capital and GCG explain 49.9% of financial performance.Keywords: Financial Performance, Good Corporate Governance, Intellectual Capital