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Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan Agustin, Rina; Hotang, Keri Boru; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

The purpose of this study was to study the effect of the audit committee, the board of commissioners, and the board on the company's performance. This study uses banking companies listed on the Indonesia Stock Exchange (IDX) which are classified as LQ45 during the period 2010-2020. This research uses quantitative research methods. The research sample that was successfully obtained using the purposive sampling method and according to the criteria was 6 banking companies with a total of 66 data. The results show that the audit committee and the board of commissioners affect the company's performance, while the research board has no effect on the company's performance.
DETERMINAN KINERJA PERUSAHAAN TERHADAP NILAI PERUSAHAAN SUB SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Agustin, Rina; Taufik, Ruhiyat; Astuti , Nita
EKONOMI BISNIS Vol. 30 No. 2 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i2.5119

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari likuiditas, profitabilitas, dan modal kerja terhadap nilai perusahaan sub sektor food and beverage yang terdaftar di BEI. Periode waktu yang digunakan pada penelitian ini adalah 5 tahun yaitu 2018-2022. Teknik pengambilan sampel yaitu menggunakan teknik purposive sampling dengan beberapa kriteria yang telah ditentukan maka jumlah sampel adalah sebanyak 14 perusahaan dari populasi sebanyak 84 perusahaan sub sektor food and beverage. Metode analisis yangdigunakan adalah analisis regresi data panel dengan model yang terpilih adalah Random Effect Model(REM), menggunakan program Eviews 12. Berdasarkan hasil uji t, menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dan modal kerja berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan likuiditas tidak berpengaruh terhadap nilai perusahaan. uji F menunjukkan bahwa variabel likuiditas, profitabilitas, dan modal kerja secara bersama-sama berpengaruh terhadap nilai perusahaan.
Translation of Kompositum of German Legal Texts Into Indonesian: A Comparative Analysis Between Google Translate And DeepL Uryadi, Uryadi; Agustin, Rina; Rachma, Azka Adilya
Interference: Journal of Language, Literature, and Linguistics Vol 6, No 1 (2025): INTERFERENCE
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/interference.v6i1.70473

Abstract

Abstract. This study examines the translation of kompositum (compound words) in German legal texts into Indonesian through a qualitative comparative analysis of two machine translation tools: Google Translate and DeepL. The analysis is conducted based on three key criteria: accuracy, acceptability, and readability. Selected legal texts containing complex kompositum, such as "ärztliche Bescheinigung für Jugendliche” and “Berufsausbildungsvertrag”, are analyzed to evaluate the performance of each tool in conveying meaning, contextual appropriateness, and linguistic fluency. The findings reveal that both tools demonstrate a high level of accuracy in translating legal kompositum, but DeepL consistently outperforms Google Translate in terms of acceptability and readability, producing more natural and contextually appropriate translations. Google Translate, while accurate, occasionally results in translations that are less fluent and less acceptable in formal contexts. These findings highlight the strengths and limitations of each tool, providing valuable insights for translators and researchers working with German- Indonesian legal texts. Keywords: Kompositum, German legal texts, machine translation, Google Translate, DeepL, accuracy, acceptability, readability, comparative analysis, German-Indonesian translation
Analysis of Supporting Factors for the Establishment of Bumdes “Tunas Mekar” in Realizing the Welfare of the Communities of Afdeling II Village, Bilah Barat, Labuhanbatu District Agustin, Rina; Simanjorang, Elida Florentina Sinaga; Harahap, Aziddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3900

Abstract

BUMDes is a business institution managed by the community and village government to strengthen the village economy and build community social cohesion which is formed based on village needs and potential. BUMDes Mekar Sari is one of the BUMDes that has developed, which manages the business of selling Pertamax-92 fuel oil (BBM), through Pertamina’s Pertashop, and Coffee and Culinary Stalls. This study aims to describe the supporting factors for the establishment of BUMDes Tunas Mekar in realizing the welfare of the people of Afdeling II village, West Bilah, Labuhanbatu Regency. The research method used in this study is a qualitative descriptive research method, to explore, explore, and describe the research results in a description of the words. The data collection techniques are carried out by observation, interviews, and documentation/literature studies. In this study, the f factors that influenced the establishment of Mekar Sari BUMDes in realizing the welfare of the people of Afdeling II Bilah Barat Village included community participation, availability of initial capital, support from the Afdeling II Bilah Barat village government, and good leadership of the director of BUMDes Tunas Mekar.