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All Journal Optimal: Jurnal Ekonomi dan Manajemen Medika Respati : Jurnal Ilmiah Kesehatan Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Jurnal Manajemen Riset Inovasi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Moneter : Jurnal Ekonomi dan Keuangan Mount Hope Management International Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Sri Yuni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Nursing Public Health Social Sciences

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PENGARUH PEMBERIAN PEREGANGAN (STRETCHING) TERHADAP PENURUNAN KELUHAN NYERI PUNGGUNG BAWAH (LOW BACK PAIN) PADA PERAJIN LOGAM KAMPUNG BASEN KOTAGEDE YOGYAKARTA TAHUN 2017 Sri Yuni
Medika Respati : Jurnal Ilmiah Kesehatan Vol 13 (2018): Suplemen Medika Respati Februari 2018 Vol 13
Publisher : Universitas Respati Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.16 KB) | DOI: 10.35842/mr.v13i0.137

Abstract

The background of this research is the prevalence of musculoskeletal disease in Indonesia, based on diagnosis by health personnel is 11.9 percent and based on diagnosis or symptoms that is 24.7 percent. Ninety percent of Low Back Pain cases are not caused by organic abnormalities, but by body position mistakes in work. Sitting for a long time is the biggest cause of lower back pain. Stretching should be done to move the muscles in the lower back and for blood circulation smoothly. This method is useful for workers to avoid back problems. From the data recorded that 65 metal craftsmen in Kampung Basen, about 36 of them have moderate low back pain and 29 of them have mild back pain.The purpose of this research was to determine the effect of stretching on low back pain complaints of metal crafters in Kampung Basen Kotagede Yogyakarta.The method in this research is quantitative research with quasi experimental approach and using Non-Equivalent Control Group design. Sampling in this research using purposive sampling technique and data analysis used is univariate and bivariate analysis using man-whitney.Based on the results of analysis it is known that there is an effect of stretching on lowering of low back pain of metal crafters on Basen Village Kotagede Yogyakarta with p value 0,017 (<0,05) and Z value -2,392 ( > 1.96).Keyword : Stretching, Low Back Pain, Metal Craftmen
Pengaruh Kesesuaian Kompensasi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan) Anna Carmila; Sri Yuni; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 2 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i2.13604

Abstract

  Penelitian ini bertujuan untuk menguji pengaruh Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan). Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuisioner. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 responden yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Pengujian dilakukan baik secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa secara parsial Kesesuaian Kompensasi dan Moralitas Aparat berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi. Sedangkan Asimetri Informasi berpengaruh positif terhadap Kecenderungan Kecurangan Akuntansi. Serta pengujian secara simutan menunjukkan bahwa Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi secara bersama-sama berpengaruh terhadap Kecenderungan Kecurangan Akuntansi. Nilai koefisien determinasi (adjusted  R square) sebesar 0,285 atau 28,5%. Hal ini berarti  28,5% variabel Kecenderungan Kecurangan Akuntansi dapat dijelaskan oleh variabel Kesesuaian Kompensasi, Moralitas Aparat dan Asimetri Informasi. Sedangkan sisanya yaitu sebesar 71,5% (100% - 28,5%) dapat dijelaskan oleh variabel variabel lain di luar penelitian. Sehingga berdasarkan hasil penelitian, maka saran yang diberikan bagi penelitian selanjutnya disarankan untuk menambah variabel independen serta dilakukan penambahan dengan menggunakan variabel moderasi atau intervening. Serta bagi objek penelitian ketika menemukan kasus atau gejala-gejala yang merujuk pada kecurangan, hendaknya segara melaporkan kepada pihak yang berwenang agar tindakan kecurangan dapat dicegah dan diatasi. Kata Kunci: Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntansi
Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Natalia Margaretta Siringo-Ringo; Darmae Nasir; Christina Fransiska; Sri Yuni; M. Ichsan Diarsyad; Iwan Christian
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.746

Abstract

This study aims to provide an empirical explanation of the Influence of Investment Decision and Funding Decisions on Firm Value with Firm Size as a Moderating Variable in Consumer Goods Companies. The research method used in this study is a quantitative descriptive research approach. The samples in this study are 25 Consumer Goods Companies that are listed on the Indonesia Stock Exchange for 2019-2021. The date werw then analyzed using multiple regression analysis and moderated regression analysis (MRA). By using SPSS 25 software. The result showed that the investment decision variable had a negative and significant effect on firm value, while the funding decision variable had a negative and significant effect on firm value. Then fpr the company size variable it is able to strengthen the investment decision variables and funding decisions on firm value. The company is expected to provide benefits for the company’s management to increase the value of the company in the future. Investors are expected to minimize risk in investing. For future researchers, it is hoped that they can add other variables that might better predict the value relevance of financial statements
Analisis Pengaruh Good Corporate Governance (GCG) Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Pemoderasi : Studi Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Periode 2019-2022 Nur Halimah; Sri Yuni; Agus Kubertein
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i1.1127

Abstract

This research aims to examine the influence of institutional ownership and independent commissioners on the integrity of financial reports with audit quality as a moderator. The population in this study are manufacturing companies in the basic industry and chemical sub-sectors listed on the IDX for the 2019-2022 period. The sampling method uses sampling with a total sample of 46 companies. The data analysis technique uses the SPSS version 25 program. The data analysis technique in this research uses descriptive statistics, classical assumption tests, multiple regression analysis, moderated regression analysis and hypothesis testing using the t test and coefficient of determination test. The test results show that institutional ownership has no effect on the integrity of financial reports, while independent commissioners have a negative and significant effect on the integrity of financial reports. Then audit quality as a moderator is unable to moderate the influence of institutional ownership on the integrity of financial reports. Meanwhile, audit quality is able to moderate the influence of independent commissioners on the integrity of financial reports
Analisis Pengaruh Current Ratio, Price To Book Value Dan Earning Per Share Terhadap Harga Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi Franki Sinaga; Sri Yuni; Agus Kubertein; Mutmainah Mutmainah; Tatik Zulaika; Darmae Nasir
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.112 KB) | DOI: 10.54066/jrea-itb.v1i2.268

Abstract

This study aims to determine the effect of the current ratio, price to book value, and earnings per share on stock prices in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research. The data used in this research is secondary data with a period of 3 years. The method used in this study is Multiple Regression Analysis. As the dependent variable in this study the current ratio, price to book value, earnings per share, and stock prices as independent variables, as well as price earning ratio as a moderating variable. The results of this study are that partially price to book value and earnings per share have a positive and significant effect on stock prices, and the current ratio has a negative and insignificant effect on stock prices. And in moderation the price earning ratio as a moderating variable is able to strengthen the relationship between price to book value to stock prices, and the price earning ratio weakens the relationship between current ratio, earnings per share to stock prices. Simultaneously, the current ratio, price to book value and earnings per share together have a positive and significant effect on the stock price variable.
Pengaruh Persentase Saham Dan Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi Roy Alpinus Ginting; Lamria Simamora; M. Ichsan Diarsyad; Sri Yuni; Agus Kubertein; Iwan Christian
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1807

Abstract

This study aims to determine the effect of share percentage, accounting conservatism, the interaction of earnings quality and share percentage on value relevance and the interaction of earnings quality and accounting conservatism on value relevance in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of manufacturing companies used as samples in this study were 96 companies after going through the purposive sampling method. The results showed that partially the variable percentage of shares has no effect on value relevance, accounting conservatism has no effect on value relevance, earnings quality interactions are proven to be unable to moderate the relationship between share percentage to value relevance and earnings quality interactions are proven to be unable to moderate the relationship between accounting conservatism and relevance. Companies are expected to see the importance of other factors that can increase the relevance of the value of financial statements optimally. For investors, it is hoped that this can be used as input in making investment decisions in the future, before deciding to invest in the company. For further research, it is hoped that by adding other variables that might be able to predict the value relevance of financial statements even better.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Inventory Turn Over Dan Leverage Terhadap Net Profit Margin Mitha Hadi Safitri; Sri Yuni; Christina Fransiska
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1832

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, inventory turnover and leverage on net profit margin. This study uses a type of quantitative research using secondary data in the form of financial reports. In this study, the population is companies in the consumer goods industry sector that are listed on the IDX for the 2019-2021 period using a purposive sampling technique. Based on this technique, 48 companies were obtained with a span of 3 years of observation, so that 144 observation data were obtained. The data that has been obtained is then analyzed using the SPSS. The results of this study indicate that partially the institutional ownership, managerial ownership and inventory turnover variables have no effect on the net profit margin. Meanwhile, leverage has a negative and significant effect on net profit margin. Simultaneously the independent variables in this study, namely institutional ownership, managerial ownership, inventory turnover and leverage, together have no effect on net profit margin
Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Kualitas Laba dengan Konservatisme Akuntansi sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Ade Putera Kristiadi; Sri Yuni; Christina Fransiska
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2301

Abstract

The goal of this research is to determine how management ownership and business size affect profits quality while also taking into consideration the moderating effect of accounting conservatism. Companies making food and drink products that are included in the IDX population from 2019 to 2022. As part of the sample procedure, twenty-four companies were chosen at random. Data analysis is performed using SPSS version 25. In this research, we employ a variety of statistical tests, including the t-test and the coefficient of determination, in addition to descriptive statistics, tests of classical assumptions, multiple regression analysis, and moderated regression analysis, to determine whether or not hypotheses hold. The tests' results show that the firm's size has a far more significant impact on profit quality than does management ownership. Therefore, where there is management ownership, conservatism as a moderator has no influence on the quality of earnings. However, accounting conservatism may weaken the link between company size and profit quality.
Pengaruh Kebijakan Hutang dan Profitabilitas terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Moderasi Windya Miransa; Sri Yuni
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2302

Abstract

The goal of this research is to examine how dividend policy affects the link between debt policy and profitability on share prices (among LQ45 enterprises for the period 2019-2022). A quantitative methodology and secondary data in the form of annual reports were used to assemble the results of this research. We employed a purposeful selection method to choose 17 of the LQ45 companies that met our inclusion criteria. We use moderated regression analysis and multiple linear regression analysis to examine the data. The results of this research show that debt policy has no effect on stock prices, but profitability does. Stock prices may be cushioned from the effects of debt policy via dividend policy. Profits have more of an effect on share prices when combined with a payout policy of moderate generosity.
Pengaruh Free Cash Flow dan Leverage terhadap Kinerja Keuangan dengan Likuiditas sebagai Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Mia Agustina Natalia Putri; Sri Yuni; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.956

Abstract

This research aims to examine the effect of free cash flow and leverage on financial performance with liquidity as a moderating variable in consumer goods industry companies listed on the IDX in 2020-2022. The population in this study are consumer goods industrial companies listed on the IDX in 2020-2022. The sampling method uses purposive sampling with a final sample size of 31 companies. The data analysis technique uses the help of the SPSS application program version 25. The data analysis technique in this research uses descriptive statistics, classical assumption tests, multiple regression analysis, moderated regression analysis and hypothesis testing using the t test and coefficient of determination test. The test results show that free cash flow has a positive and significant effect on financial performance, while leverage has no significant effect on financial performance. Liquidity as a moderator weakens the influence of free cash flow on financial performance, while liquidity can strengthen the influence of leverage on financial performance.
Co-Authors Ade Putera Kristiadi Ade Yuniati Agus Kubertein Agus Satrya Wibowo Anna Carmila Christina Fransiska Darmae Nasir Diarta, Anggy Fitria Husnatarina Franki Sinaga Fuanni, Fuanni Gisela Gisela Golda Belladonna Umbing Ichsan Diarsyad Irma Lestari Iwan Christian Lamria Simamora M. Ichsan Diarsyad Mia Agustina Natalia Putri Mitha Hadi Safitri Mutmainah Mutmainah Nadia Priskila Natalia Margaretta Siringo-Ringo Nur Halimah Oktobria Y. Asi Rapel Rapel Rini Oktavia Roy Alpinus Ginting Septa Soraida Tatik Zulaika Wilianti Wilianti Windya Miransa