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LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE Sari, Shinta Permata; Sholikhah, Himmatus
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8723

Abstract

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.
Citra Perempuan dalam Kumpulan Cerkak Kembang Pasren Karya Impian Nopitasari sebagai Nilai Pendidikan Gender Sholikhah, Himmatus; Santoso, Anang
Journal of Language Literature and Arts Vol. 3 No. 8 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um064v3i82023p1125-1137

Abstract

Citra perempuan yang terdapat dalam karya sastra merupakan gambaran, ataupun kesan mental dan visual terhadap tokoh perempuan yang ditimbulkan oleh sebuah kata, frasa, maupun kalimat sebagai unsur dasar yang khas dalam karya sastra. Penelitian ini bertujuan untuk memaparkan citra tokoh perempuan Jawa dan nilai-nilai pendidikan gender yang ada dalam kumpulan cerkak Kembang Pasren karya Impian Nopitasari dari segi realitas sosial masyarakat. Pentingnya kajian tentang citra perempuan dalam kumpulan cerkak adalah untuk menunjukkan perkembangan gambaran karakter perempuan pada cerkak sebagai karya sastra yang menyoroti gambaran perempuan Jawa era modern. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan orientasi teori sosiologi sastra. Hasil penelitian ini menunjukkan bahwa terdapat beragam citra pe­rempuan, meliputi citra fisik, psikis, dan citra sosial. Dari keberagaman citra tersebut, ada citra tokoh yang sesuai dan ada yang tidak sesuai dengan standar masyarakat Jawa. Nilai-nilai pendidikan gen­der yang tertuang dalam kumpulan cerkak Kembang Pasren diwujudkan dalam keberagaman citra fisik perempuan yang menunjukkan identitasnya dengan bebas. Selain itu, penulis menyampai­kan pesan kesetaraan gender dari perwujudan sikap saling mendukung antara tokoh perempuan dan tokoh laki-laki serta kebebasan perempuan untuk menjalankan perannya di ranah domestik dan ranah publik. Kata kunci: citra; Kembang Pasren; gender The Image of Women in the Short Story Collection of Kembang Pasren by Impian Nopitasari as the Value of Gender Education The image of women contained in literary works is a description, or mental and visual impression of female characters that came out from a word, phrase, or sentence as a  basic element in literature. This study aims to describe the image of Javanese female figures and the values of gender education in the Kembang Pasren, an anthology of short stories by Impian Nopitasari. The importance of the study about the woman’s image is to show the character development of the female character in the short story as a literary work that highlights the image of modern Javanese women. This study uses a qualitative approach with descriptive research type and uses sociology of literature as the theory orientation. The results show that there are various images of women, including physical, psychologi­cal, and social images. From the diversity of images, there are figures that are appropriate and some are not in accordance with the standards of Javanese society.The values of gender education in Kem­bang Pasren are manifested the diversity of women's physical images that show their identity freely. In addition, the author conveys the message of gender equality from the embodiment of mutual support between female and male figures and the woman’s freedom to do their roles in the domestic and public environtments. Keywords: image; Kembang Pasren; gender
Minat Transaksi Daring Melalui Jasa Transportasi GO-JEK: Kepercayaan, Kemudahan Transaksional, Pemahaman Risiko Dan Kualitas Layanan Sari, Shinta Permata; Pinandita, Satria; Sholikhah, Himmatus
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The ease of internet use makes all activities more efficientto accomplish. Customers can fulfill their needs by utilizing onlineapplication. The purpose of this study is to find out the effect of trust, transactional ease, risk understanding and service quality to online-transaction interest. GO-JEK’s online transportation become the observed entity because GO-JEK is one of fast growth local companyin Indonesia. The study is conducted on the students at Economic andBusiness Faculty of Universitas Muhammadiyah Surakarta.The sampling methods of this study is convienence sampling methods.Data are collected by survey with questionnaires. 304 students arebeing respondents in this study. The data analyze using multiplelinear regression and the results show that trust and transactionalease have effect on online-transaction interest, whereas risk understanding and service quality have no effect on online-transaction interest.
Pengungkapan Risiko Keuangan Perbankan Dilihat dari Corporate Governance Sholikhah, Himmatus; Sari, Shinta Permata
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Banking sector is one of economics sectors that support the rapid improvement on economic growth, but the economic instability make banking companies inseparable from financial risk. In order to maintain business continuity, banking companies must carry out good corporate governance to represent financial risk disclosure as a priority preview for stakeholders. This study analyze the effect of corporate governance proxies by proportion of the independent commissioners, expertise of audit committee, ownership concentration, and auditor's reputation on financial risk disclosure. The purposive sampling methods use to classify the banking companies listed on the Indonesia Stock Exchange in 2016-2018 which consist of 42 banks. The multiple linear regression uses to analyze the data and the results indicate that auditor’s reputation effects on financial risk disclosure. Meanwhile, proportion of the independent commissioners, expertise of audit committee and ownership concentration have no effect on financial risk disclosure.