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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Media Informatika Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Easta Journal of Innovative Community Services Jurnal Bidan Cerdas APMa Jurnal Pengabdian Masyarakat
Hernawati, Erni
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Moderation Effects of Tax Planning on the Effect of Incentives Tax, Financial Distress, and Women Directors on Earnings Management: A Case Study on Registered Transportation and Logistics Sector in Indonesia Stock Exchange in 2020-2021) Jannah, Lu’lu’ul; Hernawati, Erni
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7036

Abstract

This study examines the moderating effect of tax planning on the impact of tax incentives, financial distress, and women directors on earnings management. The sample of this research is transportation and logistics companies listed on the Indonesia Stock Exchange for the observation year 2020-2021. The number of samples that meet the criteria is 42 samples. The variable used in this study is the dependent variable, namely earnings management; the independent variable is tax incentives, financial distress, and women directors, while the tax planning variable is the moderating variable. The analytical method used in this study follows the pattern of the Structural Equation Modeling (SEM) equation model. The data analysis tool uses STATA (Statistics and Data). The results showed that financial distress affected earnings management. In contrast, other variables did not affect earnings management.
PENGARUH COVID-19 TERHADAP PEREKONOMIAN DI NEGARA ASEAN Dewi, Azzahra Aulia; Aulia, Darlin; Sumunar, Kurnia Indah; Hernawati, Erni
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2228

Abstract

Penelitian ini bertujuan untuk menguji pengaruh covid-19 terhadap perekonomian di negara ASEAN. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan data sekunder berupa jurnal ilmiah dan studi literatur lainnya. Berdasarkan hasil penelitian, penulis dapat menyimpulkan bahwa dampak dari pandemi virus corona tidak hanya pada sektor kesehatan, tetapi semua sektor juga merasakan dampaknya. Salah satunya, sektor ekonomi dan bisnis. Pertumbuhan ekonomi global dipastikan mengalami kelambatan, termasuk negara yang bergabung dengan ASEAN. Beberapa negara yang bergabung dengan ASEAN harus mengalami resesi saat pandemi virus corona. Hal tersebut terjadi karena adanya kebijakan pemerintah disetiap negara yang mengharuskan masyarakat tidak membuat kerumunan dan mengurangi aktivitas di luar rumah yang menyebabkan proses perekonomian pun terhambat. Kebijakan tersebut dibuat agar penyebaran virus corona dapat teratasi dan pandemi cepat berakhir sehingga semua bisa melakukan aktivitas normal seperti dahulu.
Pengungkapan Environmental Social Governance (ESG) Terhadap Nilai Dan Kinerja Perusahaan di Indonesia Anita, Anita; Hernawati, Erni; Rossa, Vidya Dharma
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.472

Abstract

Environmental social governance (ESG) is a criterion used to measure the sustainability of a company and is often a reference for investors in choosing investor decisions because companies with good ESG tend to have good performance. This research aims to determine the effect of environmental social governance (ESG) disclosure on company value and company performance in Indonesia. Researchers use secondary data sources in the form of financial reports with data collection techniques, namely documentation. The population of this research is 22 companies listed on the IDX that have the highest ESG scores in the 2021-2023 period with a total sample of 54 data. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with multiple regression hypothesis testing, which is processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25. The results of hypothesis testing show that environmental social governance (ESG) is not effect on firm value, and environmental social governance (ESG) also has no effect on company performance in Indonesia.
Analisis Pengaruh Kinerja Keuangan Dan Firm Size Terhadap Firm Value Amru, Lisa; Anita, Anita; Hernawati, Erni
Jurnal Media Informatika Vol. 5 No. 3 (2024): Jurnal Media Informatika Edisi Mei - Agustus
Publisher : Jurnal Media Informatika

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

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kinerja keuangan dan firm size terhadap firm value pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Jumlah sampel dalam penelitian ini sebanyak 15 perusahaan dari 45 data perusahaan LQ45. Teknik pemilihan sampel menggunakan metode purposive sampling. Teknik pengolahan dan analisis data dalam penelitian ini menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas yang diproksikan oleh net profit margin tidak berpengaruh terhadap firm value. Variabel leverage yang diproksikan debt to equity ratio tidak berpengaruh terhadap firm value. Variabel likuiditas yang diproksikan current ratio tidak berpengaruh terhadap firm value. Variabel firm size berpengaruh terhadap firm value.
PE-CARE: An Artificial Intelligence (AI)-Based Mobile Health Application to Improve Maternal Knowledge of Early Preeclampsia Detection – A Quasi-Experimental Study Hernawati, Erni; Mutiara, Firsha Ilvany; Hidayati, Sofa Nurul
Jurnal Bidan Cerdas Vol. 7 No. 2 (2025)
Publisher : Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33860/jbc.v7i2.4229

Abstract

Background: Preeclampsia remains a leading cause of maternal mortality worldwide, yet awareness and early detection remain limited in low- and middle-income countries. While artificial intelligence (AI)-based applications have been increasingly utilized in hospital settings, their adoption in Indonesian primary care remains minimal. This study aimed to evaluate the effectiveness of an AI-based mobile health application (PE-CARE) in improving maternal knowledge on early detection of preeclampsia. Methods: A quasi-experimental pretest–posttest control group design was conducted at Puskesmas Parongpong, West Bandung Regency, from February to March 2025. A total of 100 pregnant women (≤20 weeks gestation) were recruited using purposive sampling and assigned equally to the intervention (n=50) and control (n=50) groups. The intervention group used the PE-CARE application for 14 days, while the control group received conventional health education. Knowledge was assessed using a validated 15-item questionnaire. Data were analyzed using paired and independent t-tests, complemented by effect size (Cohen’s d) and 95% confidence intervals. Results: Knowledge scores improved significantly in both groups, with a larger gain in the intervention group (mean difference 28.1; Cohen’s d=3.79, 95% CI 25.7–30.5, p<0.001) compared to the control group (mean difference 11.5; Cohen’s d=1.56, 95% CI 9.3–13.7, p<0.001). Between-group comparison of posttest scores confirmed a significant effect favoring the intervention (mean difference 21.3; Cohen’s d=4.05, 95% CI 18.8–24.8, p<0.001). Conclusion: The PE-CARE application was effective in improving maternal knowledge of preeclampsia in a primary care setting. While these findings demonstrate the potential of AI-based mobile health tools to complement antenatal education, further research is needed to evaluate long-term behavioral and clinical outcomes as well as implementation feasibility in diverse primary care contexts.
Sosialisasi Penanganan dan Pencegahan Hipertensi Serta Diabetes Untuk Mewujudkan Lansia Berkualitas Hernawati, Erni; Nurhaliza, Hasna; Nurhali, Ayva Fidya; Yusuf, Arinda Nikita; Rahayu, Rika; Nurlela, Ela
Easta Journal of Innovative Community Services Vol 2 No 02 (2024): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v2i02.215

Abstract

Hipertensi dan diabetes mellitus merupakan dua kondisi kesehatan yang sering terjadi dan memiliki dampak serius terhadap kualitas hidup seseorang. Penyuluhan ini bertujuan untuk meningkatkan pemahaman masyarakat tentang penyebab, gejala, serta cara mencegah dan mengelola hipertensi dan diabetes mellitus. Tanggal 14 Desember 2023, Posbindu Nusa Indah di Kampung Tangkil Rt.07, Cigugur Tengah, Cimahi Tengah, Kota Cimahi menyelenggarakan penyuluhan kesehatan mengenai hipertensi dan diabetes mellitus. Penyuluhan hipertensi mencakup informasi tentang tekanan darah, gaya hidup sehat, dan pentingnya pemantauan rutin tekanan darah. Sementara itu, penyuluhan diabetes mellitus memfokuskan pada pemahaman metabolisme gula, pola makan seimbang, serta pengelolaan obat untuk mengendalikan kadar gula darah.
Pemberdayaan Kader Posyandu dalam Deteksi Dini Preeklampsia di Kota Cimahi: Pemberdayaan Kader Posyandu Hernawati, Erni
APMa Jurnal Pengabdian Masyarakat Vol. 6 No. 1: Januari 2026
Publisher : STIKES Bhakti Husada Mulia Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47575/apma.v6i1.737

Abstract

Preeklampsia merupakan salah satu penyebab utama kematian ibu yang sering kali tidak terdeteksi secara dini, terutama di tingkat komunitas. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan kader Posyandu dalam melakukan deteksi dini preeklampsia pada ibu hamil trimester pertama. Penyuluhan dilaksanakan terhadap 20 kader Posyandu Tanjung Kota Cimahi pada bulan Juni 2025, menggunakan metode ceramah interaktif, diskusi, demonstrasi alat, dan praktik langsung. Evaluasi dilakukan melalui pre-test dan post-test serta observasi praktik kader. Rata-rata skor pengetahuan kader meningkat dari 58,4 sebelum penyuluhan menjadi 83,2 setelah penyuluhan. Selain itu, terjadi perubahan sikap positif yang ditandai dengan meningkatnya kepercayaan diri dan keterlibatan aktif selama pelatihan. Peningkatan paling nyata terjadi pada materi teknis seperti perhitungan Indeks Massa Tubuh dan pengukuran tekanan darah. Kegiatan ini menunjukkan bahwa pelatihan edukatif berbasis praktik efektif dalam meningkatkan kapasitas kader. Ke depan, kegiatan serupa diharapkan dapat dilaksanakan secara berkelanjutan dengan cakupan wilayah yang lebih luas dan dukungan lintas sektor untuk memperkuat peran kader dalam menurunkan angka kematian ibu di komunitas.
Co-Authors Amru, Lisa Anita Anita Darlin Aulia Dewi, Azzahra Aulia Hidayati, Sofa Nurul Jannah, Lu’lu’ul Mutiara, Firsha Ilvany Nurhali, Ayva Fidya Nurhaliza, Hasna Nurlela, Ela Rahayu, Rika Rossa, Vidya Dharma Sumunar, Kurnia Indah Yusuf, Arinda Nikita