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All Journal AKUNTABILITAS JKMS : Jurnal Ilmu Komunikasi SAR (Soedirman Accounting Review): Journal of Accounting and Business Buana Pendidikan: Jurnal Fakultas Keguruan dan Ilmu Pendidikan Unipa Surabaya KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang
Atiqah, Atiqah
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMILIHAN KONSTRUKSI POLA CULOTTE PADA BAHAN KATUN: cullote, construction, cotton Atiqah, Atiqah
Buana Pendidikan Jurnal Fakultas Keguruan dan Pendidikan Universitas PGRI Adi Buana Surabaya
Publisher : Fakultas Pedagogi dan Psikologi Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/bp.vol6.no11.a1074

Abstract

Higher technology and development of knowledge influences on clothing, that is not only for showing someone identity, it is also used for increase someone confidence. One of interesting and stylist cloth is cullote. Cullote is a cloth that is resemble a skirt, so it looks like a skirt. Making of cullote can be done by some patterns, such as MH Wancik system, Porrie Mulliawan, PSMI, JHC Meyneke, and so on. Not all of them system can be used for making comfortable cullote. Choosing the material influences ready-made cullote as well. The material used is cotton which has medium texture but not strict. This research is experiment research to know the influence of pattern on ready-made cullote. Pattern used are MH Wancik ad PSMI system. Data analysis as observation guide is T-test to find the different between MH Wancik and PSMI cullote, and to find the influence of choosing cotton as material of ready-made cullote. Based on data analysis, it gained P > 0,05, that there is a different between MH Wancik and PSMI system. It means there is influence pattern of cotton cullote. In the PSMI system has average about 4,2. While MH Wancik systemÂ’s average is 3,5. So it can be concluded that pattern of PSMI system, the mean is larger of pattern, is better than MH Wancik cotton cullote.
Pengaruh Informasi Keuangan Dan Maturity Terhadap Peringkat Sukuk Dengan Leverage Sebagai Pemoderasi Atiqah, Atiqah; Rahma, Yusro
KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Vol. 11 No. 2 (2023): KREATIF
Publisher : Prodi Manajemen Fakultas Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jk.v11i2.y2023.p129-135

Abstract

Tingginya animo masyarakat yang ingin berinvestasi berasaskan islam membuat dunia keuangan Islam semakin berkembang, sehingga hal itu menjadi perhatian besar untuk para perusahaan penerbit sukuk. Penting bagi para perusahaan penerbit sukukagar dapat menganalisa sesuatu yang merupakan ketertarikan investor untuk berinvetasi dalam instrumen hutang jangka panjang yang berasaskan islam atau sukuk. Tujuan riset adalah untuk mengetahui pengaruh informasi keuangan dan maturity terhadap peringkat sukuk dengan leverage sebagai pemoderasi.Penelitian ini menggunakan sampel perusahaan yang secara konsisten menerbitkan sukuk dalam kurun waktu 2014 sampai 2021. Model penelitian merupakan analisis regresi moderasi. Informasi keuangan dalam hal ini yaitu profitabilitas dan likuiditas dan maturity dengan leverage sebagai pemoderasi. Berdasarkan hasil riset menjelaskan profitabilitas tidak berpengaruh terhadap peringkat sukuk, namun likuiditas dan maturity berpengaruh terhadap peringkat sukuk. Hasil riset menjelaskan pula bahwa leverage tidak mampu memoderasi pengaruh profitabilitas terhadap peringkat sukuk, namun leverage mampu untuk memoderasi pengaruh likuiditas dan maturity terhadap peringkat sukuk
PERENCANAAN PAJAK DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI PEMODERASI Atiqah, Atiqah; Saputro, Sadham Nur Hidayah
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43328

Abstract

This research aims to examine the influence of tax planning, environmental, social, and governance (ESG), on earnings management with profitability as moderation. This is quantitative research using secondary data from financial statements and sustainability reports. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample is selected using purposive sampling method, resulting in 65 data as samples. This study uses multiple linear regression analysis as a hypothesis test using IBM SPSS 29.The results of this research indicate that tax planning has not significant effect on earnings management. Conversely, environmental, social, and governance (ESG) and profitability has a negative and significant effect on earnings management. The results of this research show that profitability can moderate the effect of tax planning on earnings management but profitability can not moderate the effect of environmental, social and governance on earnings management. 
FENOMENA KOMUNIKASI PEMAIN ROLEPLAY PADA PENGGUNA AKUN K-POP TWITTER KALANGAN REMAJA DI KOTA PEKANBARU Atiqah, Atiqah; Salam, Noor Efni
Jurnal Ilmu Komunikasi Vol 13 No 1 (2024): Jurnal Ilmu Komunikasi (JKMS)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35967/jkms.v13i1.7546

Abstract

Pemain roleplay pengguna akun K-Pop menjadi yang paling umum saat ini. Penelitian ini bertujuan untuk menganalisis motif pemain roleplay Twitter kalangan remaja di Kota Pekanbaru memilih menggunakan akun K-Pop, makna karakter yang dipilih serta pengalaman komunikasi pemain selama bermain roleplay. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukkan motif karena (Because Motive) seperti keinginan mencari teman yang memiliki kesamaan minat yaitu menyukai K-Pop, ingin mengenal idola, serta memudahkan mencari teman dalam bermain roleplay serta motif harapan (In order to motive) yaitu mecari keuntungan, mendapatkan informasi pendidikan dan pekerjaan, meningkatkan kemampuan bersosialiasi serta meningkatkan kemampuan berbahasa Inggris. Makna peran yang dipilih adalah sebagai versi lain dari diri roleplayer, sebagai inspirasi serta sebagai role model. Pengalaman menyenangkan yang ditemukan yaitu kesempatan menjalin hubungan diluar karakter yang diperankan, serta berpacaran didunia roleplay. Sedangkan pengalaman kurang menyenangkan meliputi konflik dengan sesama roleplayer, sextingl serta mendapat cemoohan dari lingkungan sekitar.
The Impact of Corporate Social Responsibility Disclosure and Company Size on Company Financial Performance: The Role of Intellectual Capital as Moderating Variable Atiqah, Atiqah; Akbari, Prillya Nurul; Rahma, Yusro
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8618

Abstract

This research aimed to examine the effect of CSR disclosure and company size on the Company's financial performance with intellectual Capital as a moderator. The population in this research are manufacturing companies registered for the 2019-2021 period. The research sample was determined using a purposive sampling method. MRA (Moderated Regression Analysis) was used to answer the hypothesis. This research indicates that CSR disclosure has a positive effect on the Company's financial performance, company size does not affect economic performance, and intellectual Capital has a positive impact on financial performance. Intellectual Capital can moderate the effect of CSR Disclosure on financial performance, and intellectual Capital can moderate the impact of company size on company financial performance. The novelty of this research is to include intellectual Capital as a moderator that strengthens the influence of CSR disclosure and company size on financial performance. The implication of this research is beneficial for the sustainability of the Company, which means that to improve the Company's financial performance, it must have qualified intellectual Capital to encourage CSR disclosure which will also have an impact on increasing the size of the Company.
PERENCANAAN PAJAK DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI PEMODERASI Atiqah, Atiqah; Saputro, Sadham Nur Hidayah
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.43328

Abstract

This research aims to examine the influence of tax planning, environmental, social, and governance (ESG), on earnings management with profitability as moderation. This is quantitative research using secondary data from financial statements and sustainability reports. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample is selected using purposive sampling method, resulting in 65 data as samples. This study uses multiple linear regression analysis as a hypothesis test using IBM SPSS 29.The results of this research indicate that tax planning has not significant effect on earnings management. Conversely, environmental, social, and governance (ESG) and profitability has a negative and significant effect on earnings management. The results of this research show that profitability can moderate the effect of tax planning on earnings management but profitability can not moderate the effect of environmental, social and governance on earnings management. 
Co-Authors Akbari, Prillya Nurul Efni Noor Salam Rahma, Yusro Saputro, Sadham Nur Hidayah