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All Journal Fakultas Ekonomi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Lisanul Arab: Journal of Arabic Learning and Teaching Jurnal Bidan Cerdas Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi JURNAL BIDAN CENDRAWASIH PALU Jurnal Kolaboratif Sains Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Informatika Ekonomi Bisnis Belalek EBID:Ekonomi Bisnis Digital Jurnal Pengabdian Kepada Masyarakat Meambo
Rosiyana Muunawaroh, Rosiyana
LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Kualitas Laporan Keuangan, Debt Maturity, dan Kinerja Profitabilitas Terhadap Efisiensi Investasi Marsya, Monica; Dewi, Rosiyana
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6916

Abstract

This study aims to prove that the quality of financial statements, debt maturity, and profitability performance can affect investment efficiency. Quality financial reports and good financial performance can maintain the company's financial stability so as to increase the level of investment efficiency. This study tested the multiple regression model, using the SPSS tool. The population in this study are manufacturing companies listed on the 2018-2020 BEI which were selected by purposive sampling so that the total sample was 104 data. The results of this study prove that debt maturity and profitability performance have a positive effect on investment efficiency, but the quality of financial reports does not affect investment efficiency and debt maturity does not moderate the effect of financial statement quality on investment efficiency. The results of this study have implications for both theory and practice, for companies and the government should strive to improve the quality and performance of financial reports to increase investor confidence.
Hubungan Pengetahuan dan Pendidikan Ibu dengan Pemberian MP-ASI pada Balita 6-24 Bulan di Tempat Praktik Mandiri Bidan (TPMB) Sriwati Kota Palu : The Relationship between Maternal Knowledge and Education with the Provision of MP-ASI in Toddlers 6-24 Months in the Midwife's Independent Practice (TPMB) Sriwati, Palu City Tumani, Yuni Kristiani; Ni Made Rosiyana; Ni Luh Ayu Anggraeny; Sriventi Lestari; Nurlaila
Jurnal Kolaboratif Sains Vol. 8 No. 10: Oktober 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i10.9017

Abstract

Latar Belakang: Pemberian MP-ASI pada balita merupakan salah satu aspek penting dalam perkembangan dan pertumbuhan anak. Pemberian MP-ASI harus diikuti dengan pengetahuan ibu dan Pendidikan ibu. Jika ibu tidak memiliki pengetahuan dan pendidikan yang baik tentang pemberian MP-ASI, makanakan mempengaruhi pemberian MP-ASI yang dapat berdampak pada status gizi balita. Tujuan: penelitian ini bertujuan untuk mengetahui hubungan pengetahuan dan pendidikan ibu terhadap pemberian MP- ASI pada balita 6-24 bulan. Metode: Desain penelitian ini menggunakan cross sectional dengan jumlah sampel sebanyak 67 responden ibu yang memiliki balita usia 6-24 bulan yang teknik pengambilan sampel menggunakan purposive sampling. Hasil: Hasil uji statistic uji chy square diperoleh p value = 0,037, dengan nilai coefficient contingency 0,364, yang artinya ada hubungan signifikan pengetahuan dan pendidikan ibu dengan pemberian MP-ASI pada balita 6-24 bulan, dengan keeratan hubungan pada kategori rendah. Kesimpulan: adanya factor lain yang berhubungan dengan pemberian MP-ASI. Saran penulis, tenaga kesehatan perlu melakukan penelitian lanjutan yang berkaitan dengan pemberian MP-ASI.
LITERASI DIGITAL BAGI UMKM S, Lydia Rosintan; Soeharjoto; Dewi, Rosiyana
Belalek Vol. 1 No. 2 (2023): BELALEK: Jurnal Pengabdian Kepada Masyarakat (Journal of Community Services)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/belalek.v1i2.2404

Abstract

Digital literacy is an inseparable part of information. Information is no longer only in printed form, but can now be accessed using digital media. Digital literacy is an urgent need for today's society. Because technological progress that is not balanced by intelligence in using modern technological devices will undoubtedly have a negative impact on human civilization. With current technological developments, we must be able to make the best use of it. However, because the process of disseminating data in the digital world is very rapid, we are required to be able to filter information so as not to get wrong information. MSMEs also play a role in the distribution of development results and are the driving force behind the growth of national economic activity. Attention to the development of the MSME sector gives its own meaning to efforts to reduce a country's poverty rate. The existence of positive opportunities means that MSME players have enormous potential to be successful in the market, if they can adopt the right marketing strategy. This is what encouraged SMKS Pelita IV students and SME groups in the Tambora area, West Jakarta, to start learning to build small businesses in local residential areas. In this PKM activity, SMKS Pelita IV students help with training and counseling to develop their business. The Community Service Team (PKM) of the Faculty of Economics and Business, Trisakti University will hold training to better introduce marketing strategies, especially digital marketing, in this case Social Media, to students of SMKS Pelita IV Tambora, West Jakarta. to increase sales of their products.
PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE, ENVIRONMENTAL SOCIAL GOVERNANCE, ENVIRONMENTAL UNCERTAINTY DAN CORPORATE REPUTATION TERHADAP TAX AVOIDANCE Nurlaely, Hikmahtul; Dewi, Rosiyana
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10581

Abstract

This study aims to examines and analyze the influence of Corporate Governance disclosure, Environmental Social Governance, Environmental Uncertainty, and Corporate Reputation on Tax Avoidance. The research employed a quantitative approach with secondary data obtained from the annual reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange from 2019 to 2022. The Purposive Sampling method employed in this research yielded 59 company samples, and the study spanned four years, resulting in 236 samples. This study utilized multiple linear regression analysis. The results of this research indicated that Corporate Governance disclosure has a negative influence on Tax Avoidance, Environmental Social Governance has a negative influence on tax avoidance, Corporate Reputation has a negative influence on Tax Avoidance, and Environmental Uncertainty has no influence on Tax Avoidance
Pengaruh Carbon Emission, Ukuran Perusahaan, dan Intellectual Capital Disclosure terhadap Kinerja Keuangan Perusahaan Manufaktur di BEI (2017–2019) Marshella, Nur; Dewi, Rosiyana
MARGIN ECO Vol. 9 No. 2 (2025): Margin Eco: Jurnal Ekonomi dan Perkembangan Bisnis
Publisher : Fakultas Ekonomi Universitas KH. A. Wahab Hasbullah Tambakberas Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/margin.v9i2.6140

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh emisi karbon, ukuran perusahaan, dan intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017–2019. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Data yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari situs resmi BEI, dengan sampel sebanyak 36 perusahaan manufaktur yang dipilih melalui metode purposive sampling. Analisis data dilakukan dengan menggunakan regresi linear berganda melalui aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa emisi karbon tidak berpengaruh terhadap kinerja keuangan, ukuran perusahaan berpengaruh positif terhadap kinerja keuangan, dan intellectual capital berpengaruh positif terhadap kinerja keuangan. Temuan ini memberikan implikasi bahwa perusahaan perlu memperhatikan aspek lingkungan serta pengelolaan modal intelektual untuk meningkatkan daya saing dan kinerja keuangan, sementara pemerintah diharapkan memperkuat regulasi terkait akuntansi lingkungan.
Co-Authors Abubakar Arif Ayu, Dewi Sry Chairunissa, Citra Emerentiana Niluh, Angela Enggar Farrakhan, Silvy Shapintia Femila, Reslini H. Saleh muliadi Himam, Muhammad Wafaul Juniartha, I Made Marshella, Nur Marsya, Monica Ni Luh Ayu Anggraeny Nina Mardiana (F01108057) Nurlaely, Hikmahtul Nurlaila Pangi, Whidia Bragasti Prastiwi, Bela Indah Pratiwi, Vira Rantalaen, Laura Retno Purnama Irawati S, Lydia Rosintan Sitinjak, Mariani Soeharjoto, Soeharjoto Sriventi Lestari Tarnia, Tia Yuni Kristiani Tumani Yuni Kristiani Tumani