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Analytics

Fauziah, Izza Noor; Sudiyatno, Bambang

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and find out how the influence of profitability and company growth on the firm value with capital structure as a moderating variable. This research was conducted at the Indonesia Stock Exchange using an analysis unit of manufacturing companies. This sampling method uses a purposive sampling method that is 255 companies with a research period in 2016-2018. The relationship or influence on these variables is explained by using the multiple regression analysis method. The results showed that profitability had a positive and significant effect on firm value, company growth had a negative and significant effect on firm value, capital structure was able to moderate the effect of profitability on firm value, capital structure was able to moderate the effect of company growth on firm value.  Keywords:  profitability, company growth, capital structure, firm value

Nurhayati, Ida; Kartika, Andi; Agustin, Intan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

nurcahyono, Nurcahyono

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

VMS, Dhara Yulita; Maryono, Maryono; Santosa, Agus Budi

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

Asiyah, Asiyah; Walid, Ahmad; Topano, Adrian

JOURNAL OF BIOLOGY LEARNING 2020 Universitas Veteran Bangun Nusantara Sukoharjo

This study aimed to determine whether the science learning outcomes of grade V students who are taught using the NHT Model in SD Negeri 58 Bengkulu City. This study used two groups, namely class 5A with 31 people as the experimental group and class 5B with 31 people as the control group. The research variable consisted of independent variables, namely the Inquiry learning model and the NHT model, while the dependent variable was the science learning outcome. Based on the results of the study, it was found that the posttest results of class 5A students who used the Inquiry Learning Model, namely in the medium and high categories of 93% got a score of 60 to 100 while the learning outcomes of class 5B using the NHT Model were 81% getting a score of 50 to 90. shows that the science learning outcomes of grade V students who are taught using the Inquiry Learning Model are better than those using the NHT model in SD Negeri 58 Bengkulu City.

Irma M. Yahya; Kristine Dareda; Jazzy Soebagio

JURNAL KEPERAWATAN SISTHANA 2020 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Penerapan EWS yang baik diharapkan akan terjadi penurunan mortalitas, penurunan angka kejadian code blue, peningkatan admisi HCU, penurunan admisi ICU, dan penurunan length of stay pasien. Tujuan dari penelitian ini adalah untuk mengetahui adanya hubungan penerapan sistem National Early Warning Score (NEWS) denganpenilaianmortalitas pasien di Intalasi Gawat Darurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado. Metode penelitian ini menggunakan Deskriptif Analitik dengan pendekatan Cross Sectional dimana variable independen dan dependen diteliti secara bersamaan. Sampel responden sebanyak 20 orang dengan menggunakan total sampling. Pengumpulan data menggunakan lembar observasi. Di analisa dengan uji statistic Chi Square. Hasil penelitian menunjukan ada penerapan sistem National Early Warning Score (NEWS) dengan penilaian mortalitas pasien di Intalasi GawatDarurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado dengan nilai ? < ? atau 0,031 < 0,05. Kesimpulan penelitian ini ada hubungan penerapan NEWS dengan penilaian mortalitas pasien di instalasi gawat darurat Rumah Sakit TK.II Robert Wolter Monginsidi Manado. Saran penelitian ini diharapkan pihak Rumah Sakit dapat meningkatkan penerapan NEWS sehingga dapat meningkatkan mortalitas pasien.

Erwin Erwin; Oyon Suharyono

Jurnal Visi Manajemen 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

Rusmayani, Rusmayani; Fahsya, Muhammad Akhid; Khoeron, Khoeron

Jurnal Faidatuna 2020 STAI Denpasar Bali

The Digital Report Card (ARD) application is a web-based application system that is expected to be able to change the work pattern of teachers from manual patterns to digital patterns and is expected to make it easier for teachers to make assessments of students even to print report cards and evaluate the value of student learning outcomes. The objectives of this study are; (1) To find out that there is a relationship between the use of the Digital Report Card Application and the performance of Public SD teachers in Tuban Village, Badung 2019-2020; (2) to find out how much the relationship between the Digital Report Card Application and the performance of Public Elementary School teachers in Kelurahan Tuban, Badung 2019-2020. This research is correlational quantitative which is used with saturated sample method with 46 samples. Data collection techniques used as premiere data, observation and documentation as secondar data is to use questionnaires the data is analyzed with the product moment formula. The results showed that it is known that r count 0.293 is greater than r table 0.291. So that there is a relationship between the use of the digital report card application on teacher performance. If interpreted in the table the value of r, the relationship is low or weak. 2) the digital report card application variable (X) has a contribution of 8.6% to the teacher performance variable (Y) and the rest is 91.4% influenced by other factors not examined in this study.

Aniroh, Anifatin; Mansur, Ely; Agrosamdhyo, Raden

Jurnal Maisyatuna 2020 STAI Denpasar Bali

ABSTRAKPerilaku seseorang dalam memutuskan untuk memilih produk dalam pembiayaan multijasa di setiap lembaga keuangan pasti dipengaruhi oleh rasionalitas ekonomi yakni bagi hasil, fasilitas, pelayanan, kemudahan, kenyamanan dan keamanan transaksi. Karena sebagai indentitas dan juga sebagai langkah untuk menarik nasabah yang pada pencapaiannya yaiu kepercayaan nasabah. Rumusan masalah penelitian ini adalah (1) Apakah proses pemberian pembiayaan dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa pada PT. Bank Pembiayaan Rakyat Syariah Fajar Sejahtera Bali? (2) Apakah preferensi dapat berpengaruh terhadap kepercayaan nasabah pembiayaan multijasa? (3) Apakah proses pemberian pembiayaan dan preferensi dapat berpengaruhterhadap kepercayaan nasabah pembiayaan multijasa? Tujuan penelitian ini adalah untuk mengetahui (1) pengaruh proses pemberian pembiayaan terhadap kepercayaan nasabah pembiayaan multijasa (2) pengaruh preferensi terhadap kepercayaan nasabah pembiayaan multijasa (3) pengaruh proses pemberian pembiayaan dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa. Metode penelitian ini adalah pendekatan kuantitatif deskriptifdengan sumber data yang digunakan berupa data primer dan sekunder. Populasi penelitian yaitu, nasabah pembiayaan multijasa PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali dengan teknik pengumpulan data melalui angket/kuesioner dan dokumentasi. Teknik analisis data yang digunakan adalah ujiregresi linier berganda, uji parsial, uji simultan dan uji determinan dengan menggunakan SPSS (Statistical Package For Social Seince) versi 24. Berdasarkan hasil perhitungan uji regresi linier berganda dengan persamaan Y = 5,719 + 0.134X1 + 0,634X2 + e hasil koefisien korelasi secara terpisah diperoleh X1 5C sebesar 0,134 dengan nilai signifikan 0,037 < 0,05 sedangkan variabel X2 preferensi sebesar 0,634 dengan nilai signifikan 0,000 < 0,05 dengan secara simultan 30,761 dengan signifikan 0,00 besarnya nilai koefisien determinasi tersebut menunjukan adanya pengaruh antara 5C dan preferensi terhadap kepercayaan nasabah pembiayaan multijasa di PT. Bank Pembiayaan Rakyat Syariah (BPRS) Fajar Sejahtera Bali baik secara parsial atau terpisah maupun secara simultan.   ABSTRACTA person's behavior in deciding to choose a product for multi-service financing at any financial institution is definitely influenced by economic rationality, namely profit sharing, facilities, services, convenience, convenience and security of transactions. Because as an identity and also as a step to attract customers whose achievements are customer trust. The formulation of the research problems are (1) whether the process of providing financing can affect the trust of multi-service financing customers in PT. Fajar Sejahtera Bali Sharia People's Financing Bank? (2) Can preferences affect customer trust in multi-service financing? (3) Can the process of providing financing and preferences affect customer trust in multi-service financing? The purpose of this study was to determine (1) theeffect of the process of providing financing on customer trust in multi-service financing (2) the effect of preference on customer trust in multi-service financing (3) the effect of the process of providing financing and preferences on customer trust in multi-service financing. This research method is a descriptive quantitative approach with data sources used in the form of primary and secondary data. The study population, namely, multi-service financing customers of PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali with data collection techniques through questionnaires / questionnaires and documentation. The data analysis technique used is multiple linear regression test, partial test, simultaneous test and determinant test using SPSS (Statistical Package for SocialSeince) version 24. Based on the results of the calculation of multiple linear regression with the equation Y = 5.719 + 0.134X1 + 0.634X2 + e, the results of the correlation coefficient are separately obtained by X1 5C of 0.134 with a significant value of 0.037 <0.05 while the variable X2 preference is 0.634 with a significant value of 0.000 <0 , 05 with 30.761 simultaneously with a significant 0.00 of the value of the coefficient of determination shows the influence between 5C and preferences on customer trust in multi-service financing in PT. Sharia People's Financing Bank (BPRS) Fajar Sejahtera Bali either partially or separately or simultaneously.

Hendri Rasminto; Febryantahanuji Febryantahanuji; Danang Danang

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of work discipline on employee performance with the Work Environment as a Moderation Variable. At one of the private universities in Semarang. The sample is all members of the population using a saturated sampling method. The analytical tool used in this research is Moderation Regression Analysis. Hypothesis 1 testing shows that the value of t count = 2.745> t table = 1.645 with a significance number = 0.005 < = 0.05 (significant). So (H1) which states that work discipline has a positive effect on employee performance is proven. Regression coefficient β1 = 0.257 (positive sign), this can be interpreted that the higher the work discipline, the higher the employee performance. Hypothesis testing 2. Testing (H2) shows that the t value of the influence of the moderating variable is 2.599> t table = 1.645 with a significance number = 0.016 < = 0.05 (significant). (H2) which states that the Work Environment positively moderates the effect of Work Discipline on Employee Performance. The interaction test shows β2 = 0.175 (positive sign), this can be interpreted that a good work environment will strengthen the effect of work discipline on employee work discipline.  Keywords: work discipline,  Employee performance, Work environment

Pipin Lestari; Widhian Hardiyanti

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

Jane Leo Mangi

Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES) 2020 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Masalah gizi terbagi menjadi masalah makro dan mikro.  Masalah gizi makro adalah masalah yang utamanya disebabkan oleh kekurangan atau ketidakseimbangan asupan energi dan protein. Manifestasi masalah gizi makro bila terjadi pada wanita subur dan ibu hamil yang kekurangan energi kronis (KEK) adalah berat badan bayi baru lahir yang rendah (BBLR). Keadaan tersebut bila terjadi pada anak balita akan mengakibatkan marasmus dengan kwashiorkor atau marasmic kwashiorkor dan selanjutnya akan terjadi gangguan pertumbuhan pada anak usia sekolah. Masalah gizi terbagi menjadi masalah makro dan mikro.  Masalah gizi makro adalah masalah yang utamanya disebabkan oleh kekurangan atau ketidakseimbangan asupan energi dan protein. Manifestasi masalah gizi makro bila terjadi pada wanita subur dan ibu hamil yang kekurangan energi kronis (KEK) adalah berat badan bayi baru lahir yang rendah (BBLR). Keadaan tersebut bila terjadi pada anak balita akan mengakibatkan marasmus dengan kwashiorkor atau marasmic kwashiorkor dan selanjutnya akan terjadi gangguan pertumbuhan pada anak usia sekolah. Tujuan dari penelitian ini mengetahui pengaruh pemberdayaan keluarga  terhadap  pengetahuan pengelolaan  makanan lokal Bagi Balita di Desa Noepesu. . Besar sampel 120 ibu yang mempunyai balita untuk kelompok eksperimen dan 60  orang ibu balita sebagai kelompok control 60 orang.Hasil penelitian  variable pengetahuan gizi (X1) mempunyai pengaruh positif terhadap perilaku gizi ibu dengan koefisien regresi sebesar 0,333. artinya bahwa apabila pengetahuan gizi meningkat sebesar 1 persen maka perilaku gizi akan meningkat sebesar 0,333 persen. Simpulan dari penelitian ini pemberdayaan keluarga berpengaruh terhadap pengetahuan  ibu dalam memanfaatkan makanan local untuk balita  

Imarotus Suaidah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This study aims to determine the effect of NPF on net income in Islamic commercial banks. This study uses a quantitative approach to the type of descriptive research. The population in this study was 14 Islamic commercial banks listed on the Indonesian stock exchange from 2015-2019, while the sampling technique used was purposive sampling. The data analysis method used is simple regression analysis to test the effect of NPF on net income. Before the simple regression test, a prerequisite analysis test was conducted, which consisted of a normality test and a homogeneity test. Based on the data analysis results, it can be seen that tcount is -3.084 and the significant value is 0.009 <0.05 so that there is an influence between NPF and net income. From the research results, it can be concluded that the NPF variable influences the net income of 37.8% of state-owned Islamic banks during the 2015-2019 period.

Epi Dusra

Jurnal Sains dan Kesehatan (JUSIKA) 2020 Universitas Muhamadiyah Manado

Quality of service not yet optimal because many basic health facilities do not meet the standards of service readiness and the absence of standard health service guidelines. Puskesmas, which are first-level health facilities, are at the forefront of efforts to reduce inequalities in health development in all regions. The purpose of this study was to describe the quality of health services for outpatients at the Lateri Public Health Center in Ambon City in 2020. This type of research is a quantitative study using a descriptive design with a sample of 137 respondents by using accidental sampling. The instruments used were questionnaires and writing instruments. The data analysis used was univariate analysis. Research resultIt is known that the tangibles variable (evidence / form) the respondent answered did not support more with it, the number of respondents was 69 people (50.4%). Reliability (Reliability), respondents answered more not according to amounting to 69 (50.4%). For the responsiveness variable (responsiveness), respondents answered responsiveness amounted to 83 people (60.6%), good Assurance (Assurance) amounted to 95 people (69.3%) while the empathy variable (empathy) who answered was 97 people (70.8 %).It is concluded that almost all of the dimensions of service quality found in this study are good.

Nurdalifah Nurdalifah

Jurnal Sains dan Kesehatan (JUSIKA) 2020 Universitas Muhamadiyah Manado

Indonesia is a developing country with a high population increase. The increasing population situation makes it difficult to improve and equalize people's welfare. The higher the population growth, the greater the efforts made to maintain people's welfare. One strategy to reduce the birth rate is through the use of contraception. However, there are several factors that influence the choice of contraception, including level of knowledge, age, birth spacing and parity and postpartum counseling. So this research aims to explain the analysis of factors that influence the choice of type of contraception in couples of childbearing age at Batara Siang Regional Hospital. Research Design: The type of research is quantitative descriptive correlation with a cross sectional design. The population in this study was all family planning acceptors at Batara Siang Regional Hospital in April 2020. The research sample was 47 couples of childbearing age at Batara Siang Regional Hospital using an accidental sampling technique. The results of the research show that the p value obtained from the Wald test for the age variable is 0.039, which means there is a relationship between age in choosing a contraceptive method. This relationship is statistically significant (OR= 11.139; p = 0.039), the education variable shows that the p value obtained from the Wald test for the education variable is 0.014, which means there is a relationship between education and the choice of long-term contraceptive methods. Conclusion: There is a significant influence between age and education and the choice of type of contraception in couples of childbearing age at Batara Siang Regional Hospital.   

Subagyo, Herry

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

Yusfiarto, Rizaldi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

Murdiyanto, Agus

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

Aslindar, Dwi Astarani; Lestari, Utami Puji

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the effect of profitability, liquidity and growth opportunities on firm value with capital structure as an intervening variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was selected using purposive sampling technique. The number of samples is 13 companies or 65 data for 5 years. This study uses multiple linear regression analysis and path analysis. The results of hypothesis testing on capital structure show that profitability has no effect on capital structure, while liquidity and growth opportunities have an effect on capital structure. The results of hypothesis testing on firm value show that profitability and capital structure affect firm value, while liquidity and growth opportunities have no effect on firm value. The results of the analysis using path analysis show that profitability and growth opportunities affect firm value not through capital structure as an intervening variable, while liquidity affects firm value through capital structure as an intervening variable.

Pratiwi, Ririh Dian; Pandji MAD, Ngurah

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the impact of the servant leadership of lecturers on student satisfaction in accounting lectures online. The servant leadership style has five dimensions including altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. This study uses a population of all Accounting students from one of the tertiary institutions in Semarang. Samples were obtained by random means with a sample size of 100 respondents obtained from calculations using the Slovin formula. Data were analyzed using Multiple Linear Regression analysis. This research obtained the result that the research model was stated well. Partially, only the wisdom and persuasive mapping variables that influence student satisfaction in accounting online-based lectures. While the other three independent variables, namely altruistic calling, emotional healing, and organizational stewardship, were not proven to affect student satisfaction. The limitation of this research is that the scope of the object used is limited, so it is expected that further research can expand the object, namely various universities in Semarang to be examined.  Keywords: Servant leadership, satisfaction, accounting lectures