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Pengaruh Electronic Word Of Mouth (EWOM) Pada Aplikasi Tiktok Terhadap Minat Berkunjung Pantai Marina Lampung Selatan Yang DiMediasi Oleh Citra Destinasi Dalam Perspektif Bisnis Islam Pada Pengunjung Pantai Marina Generasi Z di Bandar Lampung Indah Permata Dewi; Siska Yuli Anita; Yulistiana Devi
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 5 (2025): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i5.4510

Industri pariwisata mengalami pertumbuhan yang pesat dan berkelanjutan setiap tahunnya. Dalam industri pariwisata Electronic Word of Mouth (EWOM) adalah faktor penting dalam menentukan Minat Berkunjung wisatawan ke suatu destinasi. Rumusan masalah pada penelitian ini Apakah EWOM bepengaruh terhadap minat berkiunjung, Apakah EWOM berpengaruh terhadap citra destinasi, Apakah citra destinasi berpengaruh terhadap minat berkunjung, Apakah citra destinasi memediasi pengaruh EWOM terhadap minat berkunjung. Penelitian ini merupakan penelitiaan kuantitatif, populasi dalam penelitian ini adalah pengunjung yang pernah berkunjung ke Pantai Marina generasi Z di Bandar Lampung yang lahir pada tahun 1997-2012 dengan usia (15-27 tahun). Sampel yang digunakan dalam penelitian ini adalah 100 responden. Pengumpulan data menggunakan kuesioner, observasi dan dokumentasi. Teknik anaslisis data yang di gunakan dalam penelitian ini adalah model SEM dengan menggunkan SmartPLS4. Hasil penelitian yang diperoleh variabel Electronic Word of Mouth (EWOM) berpengaruh positif dan signifikan terhadap Minat Berkunjung, Variabel Electronic Word of Mouth (EWOM) berpengaruh positif dan signifikan terhadap Citra Destinasi, Variabel Citra Destinasi berpengaruh positif dan signifikan terhadap Minat Berkunjung, Variabel Citra Destinasi memediasi pengaruh Electronic Word of Mouth (EWOM) terhadap Minat Berkunjung dengan model parcial mediation atau memediasi secara parsial atau tidak full.

The Effect of Financial Distress, Leverage, and Profitability on Audit Report Lag with Firm Size as a Moderating Variable (Case Study on FnB Companies Listed on the IDX in 2020-2023) Putri Dilla Maliana; Indah Permata Dewi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of financial distress, leverage, and profitability on audit report lag, with firm size as a moderating variable. The research focuses on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling method was used to select companies that consistently published complete annual financial statements in Indonesian Rupiah during the observation period. Audit report lag is treated as the dependent variable, while financial distress, leverage, and profitability serve as the independent variables. Firm size, measured by the logarithm of total assets, acts as the moderating variable. The data were analyzed using descriptive statistics and Moderated Regression Analysis (MRA). Hypothesis testing was performed through partial t-tests and simultaneous F-tests at a 5% significance level. The results indicate that financial distress and leverage do not significantly affect audit report lag, while profitability has a significant positive impact. These findings confirm only the third hypothesis, suggesting that profitable firms may experience delays in audit completion, possibly due to increased financial complexity.

Sosialisasi “Say No To Bullying” di SMA Negeri 1 Abung Timur Badiatunnisak; Dewi Sartipa; Dewi Ratnaningsih; Ardyasih; Monica Nabila Krisma; Indah Permata Dewi; M. Hidayatullah
Pengabdian Kepada Masyarakat Cendekia Vol. 4 No. 1 (2025): Pengabdian Kepada Masyarakat Cendekia
Publisher : Sentra Kekayaan Intelektual dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/pkmcendekia.v4i1.1850

Fenomena bullying kerap terjadi dilingkup pendidikan. Bullying menjadi masalah serius yang terjadi di sekolah. Bullying atau perundungan merupakan tindakan agresif atau perlakuan tidak baik yang dilakukan secara sengaja dan berulang terhadap seseorang yang lebih lemah atau tidak dapat membela dirinya. Masalah tersebut dapat diatasi dengan mengadakan kegiatan sosialisasi, seminar atau pelatihan tentang bullying. Tujuan dari pelaksanaan sosialisasi ini untuk mengedukasi siswa-siswi di sekolah. Selain itu juga sebagai langkah antisipasi untuk mencegah tindakan bullying di sekolah sehingga tercipta lingkungan sekolah yang aman. Diharapkan kegiatan sosialisasi ini dapat memberikan dampak yang positif bagi siswa-siswi sehingga tidak ada lagi tindakan bullying yang terjadi di lingkungan sekolah.

Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, dan Tata Kelola Perusahaan terhadap Sustainability reporting Hania Sulistin Rahayu; Indah Permata Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8897

This study aims to analyze the effect of corporate governance, firm size, profitability, and liquidity on sustainability report disclosure among companies listed on the Indonesia Stock Exchange. Sustainability report serves as a crucial tool for communicating a company's social and environmental responsibilities to stakeholders. Using a quantitative approach and multiple linear regression method, secondary data from annual reports for the period 2019–2023 were analyzed. The results indicate that corporate governance and profitability have a significant positive effect on sustainability reportdisclosure. Meanwhile, firm size and liquidity do not show a significant influence. These findings support legitimacy theory, which suggests that firms tend to enhance transparency to gain social support. The practical implications of this study provide insights for management and policymakers in designing more effective sustainability strategies.

Pengaruh Profitabilitas, Leverage, Komite Audit, dan Ukuran Perusahaan terhadap Audit Report Lag: Studi Empiris pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2023 Nawang Sholekhah; Indah Permata Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8916

This study aims to examine the effect of profitability, leverage, audit committee, and firm size on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange. A quantitative approach with purposive sampling was applied, resulting in a sample of 71 companies over the 2021–2023 period, totaling 120 observations. Data analysis was conducted using multiple linear regression with SPSS software. The results indicate that profitability and leverage have a significant negative effect on audit report lag, suggesting that companies with higher profitability and lower leverage tend to complete their audit processes more promptly. In contrast, the audit committee and firm size do not show a significant effect on audit report lag. These findings suggest that financial performance factors play a more dominant role in determining the timeliness of audit reporting than corporate governance mechanisms and firm size. This study contributes to the literature on financial reporting and corporate governance and offers practical implications for managers and auditors in improving the efficiency of audit report completion.

The Effect of Profitability, Solvability, Company Size, And Financial Distress on Audit Delay (Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2020-2023) Lubna, Arzheti Zalfa; Dewi, Indah Permata
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.492

This quantitative study examines the partial effects of profitability (measured by Return on Assets - ROA), solvency (measured by Debt-to-Asset Ratio - DAR), company size (represented by the natural logarithm of total assets), and financial distress (represented by Altman Z-Score) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling technique was used to extract data from a population of 92 listed companies, resulting in a final sample of 23 companies. The analysis was conducted using multiple linear regression analysis through SPSS version 25. The findings indicate that profitability (ROA) has a statistically significant partial effect on audit delays. In contrast, solvency (DAR), company size, and financial distress (Altman Z-Score) do not have a statistically significant effect on audit delays in the studied companies during the observation period.

The Effect of Profitability, Solvability, Company Size, And Financial Distress on Audit Delay (Case Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2020-2023) Lubna, Arzheti Zalfa; Dewi, Indah Permata
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.492

This quantitative study examines the partial effects of profitability (measured by Return on Assets - ROA), solvency (measured by Debt-to-Asset Ratio - DAR), company size (represented by the natural logarithm of total assets), and financial distress (represented by Altman Z-Score) on audit delays in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling technique was used to extract data from a population of 92 listed companies, resulting in a final sample of 23 companies. The analysis was conducted using multiple linear regression analysis through SPSS version 25. The findings indicate that profitability (ROA) has a statistically significant partial effect on audit delays. In contrast, solvency (DAR), company size, and financial distress (Altman Z-Score) do not have a statistically significant effect on audit delays in the studied companies during the observation period.

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kesadaran etika dalam dunia bisnis melalui pembahasan kasus nyata skandal perusahaan ternama. Fokus kegiatan diarahkan pada pemahaman tentang penyebab, dampak, serta strategi pencegahan skandal etika yang relevan dan aplikatif bagi pelaku usaha dan masyarakat umum. Kegiatan diselenggarakan secara daring bekerja sama dengan Lembaga Pelatihan dan Sertifikasi SSQ Holistik Internasional – Malang, khususnya melibatkan alumni Sudarmanto, Eko; Dewi, Indah Permata; Prasetyo, Fitria Madaniah; Barus, Irwan Irawadi; Rosid, Muhammad Abdul; Anggraeni, Reni; Juminawati, Sri
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 4 (2025): JPMI - Agustus 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3793

Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kesadaran etika dalam dunia bisnis melalui pembahasan kasus nyata skandal perusahaan ternama. Fokus kegiatan diarahkan pada pemahaman tentang penyebab, dampak, serta strategi pencegahan skandal etika yang relevan dan aplikatif bagi pelaku usaha dan masyarakat umum. Kegiatan diselenggarakan secara daring bekerja sama dengan Lembaga Pelatihan dan Sertifikasi SSQ Holistik Internasional – Malang, khususnya melibatkan alumni program CBsQ dan CMtQ yang tergabung dalam SSQ Community. Metode pelaksanaan berupa seminar interaktif dan pemaparan materi oleh para akademisi dari perguruan tinggi, serta diskusi terbuka bersama peserta yang berjumlah sekitar 90 orang. Hasil kegiatan menunjukkan bahwa skandal etika berdampak serius terhadap reputasi, kepercayaan publik, stabilitas organisasi, dan keberlanjutan bisnis. Peserta juga memperoleh pemahaman mendalam tentang pentingnya tata kelola etis, sistem pelaporan pelanggaran, dan budaya organisasi yang berbasis nilai. Kegiatan ini membuktikan bahwa pendekatan edukatif kolaboratif dapat menjadi strategi efektif dalam memperkuat integritas bisnis secara berkelanjutan.

Kinerja Keuangan dan Tata Kelola yang Baik: Pilar Pengungkapan Laporan Keberlanjutan Dewi, Indah Permata; Aji, Nur Prasetyo; Ariani, Kurnia Rina
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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This study aims to examine the effect of financial performance and corporate governance on sustainability report disclosure. Sustainability reports reflect a company's commitment to sustainable business practices in the environmental, social and economic fields. Financial performance is measured based on the company's ability to plan and implement profitable business strategies, while corporate governance involves processes, rules and policies that affect business entities. The object of this research is manufacturing companies that publish sustainability reports and annual reports on the Indonesia Stock Exchange (IDX) and the company's official website for the period 2020-2023. The data collection technique used purposive sampling method. The research results show that a high level of profitability encourages companies to report financial performance transparently. Higher leverage encourages increased disclosure of sustainability reports to maintain a positive image in the eyes of stakeholders. The independent board of commissioners plays an important role in ensuring the protection of majority and minority interests through social responsibility reporting. Low managerial ownership inhibits managers from maximizing company value through disclosing sustainability reports. The number of audit committees that are too large and frequent audit committee meetings can reduce the effectiveness of disclosure of sustainability reports.

PENERAPAN MEDIA WORDWALL DI KELAS 2 UNTUK MEMBANTU PESERTA DIDIK MEMPELAJARI MATERI MEMBUAT KALIMAT Grafika Iswartanti; Astri Nurul Qoriah; Dwi Istinganah; Indah Permata Dewi; Nahdiyatul Laili; Ignatia Esti Sumarah
Jurnal Intelek Insan Cendikia Vol. 1 No. 10 (2024): Desember 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Peserta didik kelas 2 perlu membuat kalimat yang mengandung unsur S-P-O. Membuat kalimat menjadi salah satu keterampilan menulis dalam Bahasa Indonesia. Dari wawancara dan studi dokumentasi dengan guru kelas 2 SD Kanisius Totogan Yogyakarta diperoleh nilai UTS Bahasa Indonesia, bahwa dari 28 peserta didik ada dua peserta didik yang belum memenuhi KKTP (Kriteria Ketuntasan Tujuan Pembelajaran). Peneliti membantu peserta didik untuk membuat kalimat dengan menggunakan Design Thinking yang disesuaikan kebutuhannya. Langkah-langkah Design Thinking, seperti empathy, define, idea, prototype, dan test, sehingga peneliti mengetahui jika peserta didik membutuhkan media digital untuk mempelajari materi membuat kalimat. Peneliti mengembangkan media wordwall berisi 10 soal cerita berkaitan dengan materi membuat kalimat. Uji coba dilakukan dalam dua kali pertemuan kepada dua peserta didik tersebut. Dimulai dari pretest, uji coba media dan posttest. Dari hasil uji coba, dua peserta didik tersebut dapat membuat kalimat yang mengandung SPO.

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