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Factors Influencing Environmental Disclosure with Integrated Corporate Governance as a Moderating Variable Yuha Nadhirah Qintharah; Yvonne Augustine
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to identify the factors influencing environmental disclosure, with integrated corporate governance serving as a moderating variable. A quantitative approach is used, employing statistical software for data analysis. The study examines companies listed on the Indonesia Stock Exchange across various sectors—including mining, basic and chemical industries, consumer goods, and others—covering the period from 2018 to 2022. The sample includes 482 companies. The findings reveal that environmental costs positively impact environmental disclosure, while carbon emission disclosure does not affect it. Furthermore, governance strengthens the link between environmental costs and environmental disclosure but does not influence the relationship between carbon emission disclosure and environmental disclosure. These results provide valuable insights for the government to enhance both the quantity and quality of environmental disclosures among Indonesian companies. Keywords: Environmental Disclosure, Intergrated Corporate Governance, Environmental Cost, Corporate Carbon Disclosure,
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial Qintharah, Yuha Nadhirah; Murwaningsari, Etty
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.41221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial.
PELATIHAN KEWIRAUSAHAAN UNTUK MENGEMBANGKAN UMKM DESA WIBAWAMULYA Nurfaizi, Rizky; Pangestuti, Rinda Siaga; Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i2.8711

Abstract

Entrepreneurship training is training that can train participants in stages to have entrepreneurial and business competencies, train entrepreneurs and the business world, train entrepreneurs to be able to act in establishing a viable business by taking advantage of the opportunities that exist at a certain time. And in certain fields as well as developing human resources capable of creating jobs for themselves and others in accordance with development demands with the aim of creating motivation for participants so that they can improve quality and quantity. An entrepeneur has a role both internally, entrepreuner play a role in reducing the level of dependence on other people, increasing self-confidence and increasing the purchasing power of the perpetrator. Externally, an entrepreuner plays a role in providing job opportunities for job opportunities for seekers. By attacting the workforce through job opportunities provided by entrepreneurs, the national unemployment rate can be reduced. Training can also make Human Resources more critical, creative and have additional skills. Skills are an important component needed in various areas of life. These 21st century skills are life and career skills, learning and innovation skills, and  media and information technology skills
EDUKASI PENCEGAHAN BULLYING DI SEKOLAH DASAR PADA SISWA SDN RIDOGALIH 03 Alivia, Siti; Ekowati, Ekowati; Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i2.9079

Abstract

This community service was carried out in Ridogalih Village, precisely at SDN Ridogalih 03 against the background of the importance of providing awareness from an early age so that children avoid bullying behavior. In implementing this program, the target of this activity is students. The methods used in this activity are education and interactive dialog. The purpose of this service is to determine the effectiveness of the educational program in reducing bullying cases, increasing awareness, and making schools more positive. The results of this activity show that the educational program has a positive impact, namely increasing student awareness of bullying. This activity can serve as an example for other schools in their efforts to prevent bullying and create a safer and more inclusive learning environment for the next generation. This enables schools to play an active role in protecting students from the negative impact of bullying and improving the overall quality of education.
PELATIHAN PEMBUATAN BUSINESS PLAN GUNA MEMBANGUN PELUANG BISNIS BAGI REMAJA DI DESA RIDOGALIH Anhar, Siti Aulia; Ekowati, Ekowati; Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i2.9175

Abstract

A business plan is an important first step in developing a business because it contains basic guidelines for running a business, a summary of goals and details of how to achieve these goals. This KKN program aims to provide socialization on simple business plans to teenagers in Ridogalih Village, with a focus on economic problems in the area. The aim of this program is to provide a basic understanding of business concepts, inspire and guide teenagers in developing business ideas, and provide practical guidance in starting a simple business. Through this approach, it is hoped that it can increase business opportunities for teenagers in Ridogalih Village and make a positive contribution to local economic development and the welfare of the village community as a whole. The result of this activity show enthusiasm in planning and starting a business among teenangers in Ridogalih Village.
UPAYA PENCEGAHAN STUNTING MELALUI PROGRAM ‘PRAGATI: PENDIDIKAN REPRODUKSI DAN GIZI TERINTEGRASI’ UNTUK REMAJA Sutami, Irma Ayu; Rahayu, Siti; Iva Prestiana, Novita Dian; Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10396

Abstract

Stunting is a condition where toddlers can show stunted growth compared to their age and height. Acceleration of stunting reduction from current conditions is needed to ensure the achievement of the stunting prevalence target set by the World Health Assembly (WHA), which is to reduce stunting rates by 40% from the 2013 prevalence of 22% in 2025, and the Sustainable Development Goals (TPB) which is to eliminate all forms of malnutrition by 2030. One of the keys to health development is reducing the prevalence of stunting in children. Children who have a history of stunting can experience physiological disorders, one of which is during adolescence. However, not all people know the physiological impacts of stunting that are felt during adolescence. For this reason, socialization was held regarding efforts to prevent stunting through the PRAGATI program: 'Integrated Reproductive and Nutrition Education' for adolescents. The purpose of this service is to provide education to adolescent girls about stunting. The implementation method uses community education. The results of this community service have a significant impact in several aspects. The program has successfully increased the knowledge of grade 12 students about stunting, reproductive health, and the importance of balanced nutrition. This improvement can be an important asset for students in maintaining their health and preventing stunting in the future.
PENERAPAN BUDIDAYA SAYURAN DAUN MENGGUNAKAN SISTEM VERTIKULTUR DI DUSUN 2 DESA KARANGINDAH Sofyan, Fakhrizal Agustian; Iva Prestiana, Novita Dian; Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10407

Abstract

Karangindah is a village located in Bojongmangu Subdistrict, Bekasi Regency, West Java Province, Indonesia. Based on 2022 data, this village has a population of 3,286 people. Most of the residents of Karang Indah Village work as farmers, while others run businesses in various MSME sectors. The implementation methods applied in community service activities in Dusun 2 Karangindah Village include socialization or counseling regarding the potential and utilization of yard land for agricultural production to the local community. The implementation of community service activities is carried out through several stages in the implementation of its activities, namely including (1) socialization related to the potential of yard land that can be utilized by the community in Dusun 2 Karang Indah, (2) providing training on plant cultivation procedures using verticulture pots as a method of vegetable cultivation, (3) monitoring the implementation of work programs that have been implemented in Dusun 2 Karang Indah to see plant growth. Based on the implementation of community service activities in the form of applying vegetable cultivation with a verticulture system in Hamlet 2, this activity ran successfully and smoothly. The cooperation and coordination of the community in Hamlet 2 went well, giving a positive impact, especially on the growth of the plants.
PERAN PSIKOEDUKASI DALAM MEMBANGUN KESADARAN DIRI ANAK SEKOLAH DASAR TERHADAP DAMPAK PROKRASTINASI Khairunnisa, Aliffia; Iva Prestiana, Novita Dian; Nadhirah Qintharah, Yuha
An-Nizam Vol 3 No 3 (2024): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v3i3.10425

Abstract

Academic procrastination is a common issue among elementary school students, particularly those in higher grades, and is associated with low learning motivation and poor time management skills. If left unaddressed, this habit can negatively impact students’ academic performance. Therefore, this community service program aims to raise students’ awareness of the consequences of procrastination and equip them with effective time management strategies through a psychoeducational approach. The program includes socialization on academic procrastination, time management training, and motivation enhancement sessions. This initiative was implemented at SDN 01 Karang Indah, with students as the primary participants. The methods employed included interactive discussions, time management simulations, and the provision of effective learning strategies. The program’s effectiveness was evaluated by comparing students’ levels of procrastination before and after the intervention, using questionnaires and observational assessments. The results indicated a significant decrease in students’ academic procrastination levels. Participants became more aware of the negative impact of procrastination on their academic achievement and demonstrated improvements in time management skills and learning motivation. In conclusion, this psychoeducational program successfully increased students’ awareness of the importance of time management and the detrimental effects of procrastination while equipping them with practical strategies to overcome this habit. Similar programs are recommended for broader implementation to help students develop more disciplined and productive learning habits.
Determinants on Environmental Disclosure Moderating by Intergrated Corporate Governance Qintharah, Yuha Nadhirah
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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Abstract

Penelitian ini akan menggunakan perusahaan dari sektor energi dan sektor barang baku sebagai populasi perusahaan. Teknik pengambilan sampel yang digunakan adalah non-probailitas dengan metode purposive sampling. Penelitian ini sendiri menggunakan kriteria sampel perusahaan yang sesuai dengan sektor yang ditentukan, perusahaan menerbitkan laporan keuangan yang dapat diakses pada tahun 2018-2021, data yang diperlukan lengkap dan perusahaan tidak pernah mengalami delisting selama tahun penelitian. Hasil sampel perusahaan yang digunakan dalam penelitian ini adalah sebanyak 448. Uji hipotesis dalam penelitian ini akan diuji dengan menggunakan program Eviews. Metode penelitian yang digunakan adalah moderated regression analysis (MRA) yang menggunakan software eviews. Selain itu, penelitian ini melakukan uji asumsi klasik dan juga uji ketepatan model untuk mengetahui model mana yang paling tepat.  Hasil dari penelitian ini menunjukkan data sampel yang digunakan lolos dalam pengujian asumsi klasik yakni, normalitas, multikolinieritas, heteroskedastisitas dan autokorelasi. Dari hasil pengujian hipotesis ditemukan bahwa environmental cost berpengaruh positif terhadap environmental disclosure, international environmental certification tidak berpengaruh terhadap environmental disclosure, sensitivitas industry berpengaruh positif terhadap environmental disclosure, international corporate governance mampu memperkuat pengaruh antara environmental cost terhadap environmental dislosure, international corporate governance mampu memperkuat pengaruh antara international environmental certification terhadap environmental dislosure dan international corporate governance tidak mampu memperkuat pengaruh antara sensitivitas industri terhadap environmental dislosure.
Smart Feeding System: Innovation of Timer-Based Automatic Feed Machine in Catfish Cultivation of Wibawamulya MSMEs Aditama, Reka; Juliandara, Luthpiyah; Qintharah, Yuha Nadhirah; Putra, Purnama
Entrepreneurship and Community Development Vol. 3 No. 1 (2025): MAY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v3i1.444

Abstract

Modern catfish farming increasingly prioritizes the use of sophisticated technology to increase productivity and efficiency. One crucial aspect of catfish farming is the feeding system, which until now is still widely done manually by spreading feed by hand. This conventional method is less efficient, especially on a large scale, because it depends on the timing and dosage of feed, which is often uncontrolled. Inaccuracy in feeding can cause slow fish growth, water pollution due to leftover feed, and an increased risk of cannibalism in fish. To overcome these problems, an automatic feed machine technology equipped with a timer system was developed. This machine can throw feed in a scheduled and controlled manner so that feeding becomes more efficient and optimal. In addition to increasing the efficiency of the work of farmers, the use of automatic feeding machines also contributes to better fish growth and maintains the quality of pond water. The managerial implications that can be suggested are the need to strengthen the institutional capacity and management of women's farmer groups through structured ongoing training, especially in plant cultivation with the Budikdamber system and group financial management.