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Sustainability Performance and Corporate Financial Performance: The Moderating Effect Of Corporate Governance Anita; Fatmasari, Agustini
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8911

Abstract

Purpose - This research intends to interpret corporate governance's effect on the relationship between sustainability performance and financial performance. Research Method - The research method used is panel data regression. Research data is quantitative data obtained from the Indonesian Stock Exchange. The sample selection procedure used a purposive sampling method from 767 listed companies, and 53 met the criteria. Findings - The research results prove that board size and CEO duality do not affect sustainability performance. The board independence and female directors significantly impact sustainability performance. Furthermore, researchers also found that corporate governance cannot moderate the relationship between sustainability and financial performance. Implication - The research findings conclude that board independence and female directors can pay more attention to sustainability performance, which can be used as a reference in making corporate governance and sustainability policies.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Analisis Pengaruh Tingkat Inflasi dan Suku Bunga Terhadap Penyaluran Kredit Anita; Fadhila Ratu Pratiwi
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 1 (2024): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i1.751

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak variabel ekonomi terhadap proses penyaluran kredit di lembaga keuangan tertentu. Penelitian ini memanfaatkan data bulanan yang mencakup berbagai variabel yang relevan dengan fenomena tersebut. Metode analisis yang digunakan adalah regresi linier berganda, sebuah pendekatan statistik yang memungkinkan peneliti untuk mengevaluasi hubungan antara beberapa variabel independen dan variabel dependen. Hasil penelitian menunjukkan bahwa secara keseluruhan, tingkat inflasi dan suku bunga memiliki dampak yang signifikan terhadap penyaluran kredit cepat aman di lembaga keuangan tersebut ketika dianalisis secara bersama-sama. Namun, ketika variabel-variabel ini dievaluasi secara terpisah, temuan menunjukkan bahwa tingkat inflasi (X1) tidak memiliki pengaruh yang signifikan terhadap penyaluran kredit cepat aman (Y), sementara variabel suku bunga (X2) menunjukkan pengaruh yang signifikan terhadap proses penyaluran kredit cepat aman (Y). Penelitian ini memberikan wawasan yang penting bagi pemangku kepentingan di lembaga keuangan, terutama dalam hal mengoptimalkan strategi penyaluran kredit dan merespons perubahan dalam variabel ekonomi tertentu. Dengan pemahaman yang lebih baik tentang bagaimana variabel-variabel ekonomi ini berinteraksi dan mempengaruhi proses penyaluran kredit, lembaga keuangan dapat mengambil langkah-langkah yang lebih tepat dalam manajemen risiko dan pengambilan keputusan. Selain itu, penelitian ini juga menunjukkan pentingnya untuk memperhatikan faktor-faktor ekonomi yang beragam dalam perumusan kebijakan kredit yang efektif.
NILAI-NILAI PENDIDIKAN AKHLAK DALAM ANIMASI RIKO THE SERIES MUSIM 3 DAN IMPELEMENTASINYA TERHADAP PENGUATAN PENDIDIKAN KARAKTER PESERTA DIDIK Khairul, Khairul Ikhwan; Ilzamudin Ma’mur; Anita; Wasehudin; Fandy Adpen Lazzavietamsi
Qolamuna : Jurnal Studi Islam Vol. 10 No. 01 (2024): Juli 2024
Publisher : STIS MIFTAHUL ULUM LUMAJANG PRESS (STISMU PRESS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55120/qolamuna.v10i01.1849

Abstract

With the presence of the internet and YouTube applications can be a positive effect as well as a negative effect for children. The positive effect is to make children literate in technology from an early age, increase vocabulary in children, and make learning more fun. But there are also negative effects of watching the YouTube application, including: causing aggressive behavior due to watching violent content such as fighting, doing dangerous activities, and pornography. This research data consists of primary data obtained from the animated series Riko The Series season 3 Episode 1-13, five informants of SDN Semanan 04 Pagi Jakarta students with the initials SEF, AL, AR, KA, and NY and secondary data sourced from library books, journals, and internet websites related to the author's research theme. Moral education contained in this series includes morals towards Allah, Rasulullah, self, and fellow human beings, as well as the morals of the state. The five main character values highlighted, namely religion, nationalism, independence, mutual cooperation, and integrity, are interrelated and inseparable. Riko and his family demonstrate attitudes such as dhikr, saying "Bismillah", caring for others, being independent in learning, and committing to honesty and responsibility. These attitudes have a significant positive impact in shaping the daily behavior of the audience, inspiring them to be more caring, independent, and have high integrity in living their lives Keywords : Moral Education, Riko The Series Season 3, Strengthening of Character Education
Development of Web-Based Lecturer Achievement Index Information System to Improve Assessment Accuracy: Pengembangan Sistem Informasi Indeks Prestasi Dosen Berbasis Web untuk Meningkatkan Akurasi Penilaian Gemilang, Michael Surya; Anita; Zulkarnain, Adnan
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.150

Abstract

The lecturer achievement index is a benchmark for assessing the quality of teaching staff or lecturers. The process of improving the quality of lecturers should be planned and realized in line with needs, so that in the end it can achieve the vision and mission that has been set. The calculation of the lecturer's achievement index is done by collecting tridharma data (teaching, research and community service). At the STIKI Malang, the tridharma data collection process was obtained from various work units via email. In addition, the existing process has been carried out manually by the secretary of the study program. This results in the recording process taking a long time and the potential for recap errors is greater. So we need a lecturer achievement index system that can help related work units in processing lecturer achievement index data. With the creation of this system, it is hoped that it can accelerate and facilitate STIKI Malang to process lecturer achievement index data and increase accuracy in calculating the lecturer achievement index value.
THE INFLUENCE OF MOTIVATION ON ACADEMIC PERFORMANCE OF MUSLIM YOUTH IN ISLAMIC UNIVERSITIES Rizki Amaliyah; Chairunnisa; Wahyu Agung Hidayatullah; Nurrina Zulfa; Aria Mahardika; Nadia Safana; Anita; Rendi Praja Pratama; Reira Izzatunisa; Cindy Destika; Hanna Wirena Putri; Revalina Stevy
Journal of Islamic Psychology and Behavioral Sciences Vol. 1 No. 3 (2023): Journal of Islamic Psychology and Behavioral Sciences
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jipbs.v1i3.20

Abstract

This study aims to determine the relationship between motivation and academic performance of Muslim youth at Islamic universities. Respondents involved in this study were 104 respondents. The respondents involved in this study were 104 respondents who were randomly selected using data collection techniques used were questionnaires using scales as data collection tools, namely using motivation and academic performance scales. By using correlational quantitative research methods. The results of this study indicate that motivation affects the academic performance of Muslim youth. Because motivation is an encouragement, meaning that where behavior can influence a person's efforts so that his heart acts for him to do something so that there are results. Motivation is very important because it can support a person's behavior so that he wants to work hard, so that he can produce the best.
THE RELATIONSHIP BETWEEN PARENTS' OVERPROTECTIVE BEHAVIOR AND STUDENTS' SELF-ADJUSTMENT Reza Khoirunnisa; Anita; Mustika Suci; Dwi Amalina Putri; Jingga Ramadhona
Journal of Psychology and Social Sciences Vol. 1 No. 3 (2023): Journal of Psychology and Social Sciences
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jpss.v1i3.98

Abstract

Problems Children are important members of the family. When children are present in the midst of the family, parents definitely want their children to develop normally, so parents have their own way of treating children. There are also parents who give freedom to children, there are also parents who give freedom to children but still provide control, and there are also parents who indulge in protecting children excessively by providing protection against physical and psychological disturbances and harm, until the child does not reach freedom, the behavior of the parents is called overprotective, with the reason that the child does not experience harm. Many parents intentionally or unintentionally behave over protective. The method used in this study is a qualitative correlation with the data collection technique used, namely a scale questionnaire. The data obtained through the use of questionnaires is data that is classified as factual data. The results of the study based on the line test table 0.01 can be interpreted as significant, because it is smaller than 0.05 and the significant value for the deviation from linearity is 0.052, so it can be interpreted as a significance value greater than 0.05, so from this it can be concluded that the relationship between adjustment variables and parents' overprotective behavior has a linear relationship so that it can also be said that the linearity test is fulfilled in this study.
KINERJA PERUSAHAAN: PENGARUH IT GOVERNANCE DAN KARAKTERISTIK DEWAN DI ERA REVOLUSI INDUSTRI 4.0 Anita; Francesca, Cindy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.973 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1006

Abstract

This research is conducted to analyze the effect of information technology (IT) governance and board characteristics on firm performance. This research uses IT governance, size of the board of directors, independent directors, proportion of female directors, remuneration of the board of directors, and foreign directors as independent variables with firm performance as measured by return on assets (ROA) and return on equity (ROE) as the dependent variable. This research uses a sample of 461 companies listed on the Indonesia Stock Exchange in 2016-2020 according to predetermined criteria. Panel data regression is used as a data analysis method in this research. This research shows that IT governance has a significant negative effect on firm performance (ROA), independent directors have a significant positive effect on firm performance (ROA), and foreign directors have a significant negative effect on company performance (ROE). However, size of the board of directors, proportion of female directors, and remuneration of the board of directors have no significant effect on firm performance (ROA and ROE).
Pengaruh Lama Waktu Curing Terhadap Nilai Cbr pada Tanah Tebing di Kecamatan Batu Layar dengan Campuran Abu Sekam Padi dan Kapur Auliya Isti Makrifa; Prasetiawan, Jauhari; anita
Jurnal Handasah Vol. 3 No. 1 (2023): Jurnal Handasah, Maret 2023
Publisher : Fakultas Teknik, Universitas Islam Al-azhar

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

Abstract

Tanah lempung yang dipergunakan dengan nilai CBR rendah akan menghasilkan suatu konstruksi yang tidak optimal hasilnya (cepat rusak). Untuk itu, jika akan dipergunakan suatu konstruksi sebaiknya nilai CBR dinaikan agar mampu menahan beban di atasnya. Salah satu cara untuk meningkatkan kualitas tanah lempung ialah dengan cara stabilisasi. Dalam penelitian ini metode stabilisasi yang digunakan adalah secara kimiawi dengan bahan tambah berupa campuran abu sekam padi dan kapur. Penelitian ini dilakukan dengan menambahkan 6% abu sekam dan 5%, 10% dan 15% kapur dari berat kering tanah lempung. Pengujian sifat fisik yang dilakukan meliputi uji kadar air, specific gravity, distribusi ukuran butiran dan batas-batas Atterberg. Sedangkan uji mekanik meliputi uji pemadatan proctor, dan CBR dengan masa pemeraman selama 0 hari, 7 hari dan 14 hari. Dari hasil pengujian tanah asli diperoleh nilai CBR unsoaked sebesar 3.7% sedangkan untuk CBR soaked sebesar 3.1%, dengan nilai Gs=2,75, γd = 1,39 gr/cm3 pada Wopt = 30%. Penambahan bahan stabilizer dapat mempengaruhi nilai CBR.Penambahan bahan stabilizer 6% abu sekam padi + 15% kapur merupakan campuran terbaik. Untuk CBR unsoaked mengalami peningkatan dari 3.7% menjadi 23.25%. Sedangkan untuk nilai CBR soaked mengalami peningkatan dari 3.1% menjadi 17.11% atau sudah melebihi nilai CBR soaked standar yang ditetapkan Bina Marga sebesar 6%.
Implementasi Pembelajaran Berdiferensiasi terhadap Guru Sekolah Dasar dalam Kurikulum Merdeka Mas’ud B; Syafei, Muhammad; Rahman, Rahmadani; Nuratiqah; Putri, Alifah Ananda; Usman, Munjimayansari H.; Selviana; Puspitasari; Anita; Restiani
Almufi Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1: Juni (2024)
Publisher : Yayasan Almubarak Fil Ilmi

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

Abstract

Seminar ini bertujuan untuk membantu guru-guru sekolah dasar di Kecamatan Ujung Kota Parepare dalam menerapkan kurikulum merdeka melalui pengelolaan kelas inklusif dan pembelajaran berdiferensiasi. Kegiatan dilaksanakan oleh mahasiswa PPG Prajabatan Matematika FKIP Universitas Muhammadiyah Parepare bekerjasama dengan KKG Gugus IX Wilayah II Kecamatan Ujung Kota Parepare. Metode yang digunakan adalah seminar, diskusi, dan tanya jawab dengan narasumber ahli. Hasil seminar yang diikuti oleh 70 guru menunjukkan adanya partisipasi aktif dan antusiasme guru selama seminar menunjukkan motivasi tinggi untuk mengembangkan keterampilan pengelolaan kelas inklusif. Materi yang disampaikan berupa pembelajaran berdiferensiasi disertai dengan contoh-contoh kasus serta strategi penerapannya di kelas.
Co-Authors Adawiyah, Wiwik Robiatul ade Adnan Zulkarnain Agustian, Eric Ajeng Kartika Aprilia Santi Alhaj, Ahsani Zuhdi Ali Imron Alkadri, Syarifah Putri Agustini Andi Fatmawati andini, ary Anggraini Anton Sitepu Apriadiannur Apriani, Dede Arfandy Dinsar Aria Mahardika Ariandi Sitorus, Mathews Ary Andini Asri Paramita Puspitasari Asrul Abdullah Astuti, Amelia Dwi Audri Medina Auliya Isti Makrifa Auryn Rahma Fakhirah Kimi Ayu Batu Bara Azlia, Wifqi Azzahra Julia Nadia Bogor Lumbanraja BRIGITA PURIDAWATY Budi Harsono Cahyani, Anisa’ Dwi Chairunisa Muh.Said Chairunnisa Chandra, Budi Cindy Destika Corry Yohana Cut Yuniwati Damayanti, Aries Tika Daniel Ronald S P Darinda Sofia Tanjung Dhevin Ghoward Dita Oki Berliani Dwi Amalina Putri Edi Eko Sutrisno, Eko Endang Ekowati Erly Ekayanti Rosyida, Erly Ekayanti Ermi Suryani erna wati Eti Sukadi, Eti Euis Mufahamah Eva Purwita Fadhila Ratu Pratiwi Fandy Adpen Lazzavietamsi Fatmasari, Agustini Francesca, Cindy Fridayanti Hutabarat Gemilang, Michael Surya Ghina Ardhillah Ghoward, Dhevin gustiana Hanifah Hanna Wirena Putri Harimbi Setyawati Harold Kevin Alfredo Hayatun Nufus Hertiana, Elin Hidayani, Selnistia Huda, Allena Jasmine Putri Iis Marsithah Ilzamudin Ira Nofita Sari Irawati Nur Istanti , Mamik Dwi ita maulida Jasman, Henra Jessica Jhoni Jingga Ramadhona Joko Siswanto Josephine Vania Wisnurusnadia Kardina, Rizki Nurmalya KARTIKA, NURIL Kelvin Khairani, Rafida Khairil Razali Khairul, Khairul Ikhwan Kheryadi Kheryadi Khosyatillah Musfikhuna Krisyadi, Robby Laidy, Yenny Lalu Topan Sulistiyono Latifatul Mutoharoh Liliawaty, Winny Lilla Puji Lestari Lubis, Mery Christyn Lutfiani Diah Lestari Mansur, AH Marcelino Andrianto Sukardjono Mas’ud B. Megawati Beddu MIRA YULIA Miranda, Cantika Moetia, Meristika Muh Hasbi Muhammad Akbar Muhammad Rio Hendratama Muhammad Syafei, Muhammad MUHAMMAD YUSUF Murdiansyah, Lalu Medi Musleh, Mohammad Mustika Suci Nadia Rizkiana Nadia Safana Nafiah Nailul Khofifah Najib, M. Thoha Ainun Nanda Norisa Nanik Astuti Rahman Nathania, Devona Neta Dian Lestari Nira Radita Nuraeni Silfani, Ani Nuratiqah Nurlaili Nurrina Zulfa Nurul Mubin Pirma Maleahki Satya Negara Pasaribu Pramudya, Dita Prasetiawan, Jauhari Pratiwi, Nova Puspitadewi, Susi R. Puspitasari Puspitasari, Anita Yuli Putri, Alifah Ananda Qadri Rasyid, Nur Qurrotu Aini Aini Radi Ubaidillah Rahman, Rahmadani Ramli, Nurlaili Reira Izzatunisa Remba Yanuar Efranto Remigius Abi, Antonius Rendi Praja Pratama Renny Rachmayuliati Restiani Retno Dwigustini Revalina Stevy Reza Khoirunnisa Rico Rumapea Rifki Muntaqo RIZKI AMALIYAH Rizki Nurmalya Kardina Rizky Meidiana Faradila Ruslan Abdullah Ruslan Jamil Saleh, Obet Rahman Samingan Samsuar Sanny Andjar Sari Sanny Anjarsari Selviana Setiawan, Koesworo Setiowati, Ike Sholikhah, Faizatus Silaban, Patri Simangungsong, Enjelita Sinaga, May Tabitha Siswi Astuti Sitorus, Yolanda Steven Subari Sugianto Sukarelawati Sulhizah Wulan Sari Suroso Syar'i, Ahmad Tang, Sukiantono Tazkiah, Nita Tazkiyatunnafs Elhawwa Teti Chandrayanti Thantawi, Tubagus Rifqy Trsina, Andika Uma, Susana Windira Usep Suhud Usman, Munjimayansari H. Viktor Manuel Subagio Wahyu Agung Hidayatullah wana, Muawanah Wasehudin Wuryanti, Lestari Yenny Laidy Yeny Yosef Dentis Yuliastanty, Susy Yusnaini Zahwa, Nadila Zuraidah