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The Influence of Tax Avoidance, Cash Flow Operations, Firm Size and Return on Assets on the Cost of Debt in Coal Mining Companies in Indonesia Kamila, Nurul; Moelyo Adhi, Triyogo; Saputro Aji, Ditya
Journal of Business and Behavioural Entrepreneurship Vol 7 No 2 (2023): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.007.2.05

Abstract

This research is intended to reveal the effect of tax avoidance, operational cash flow, company size and Return on Assets (ROA) to the cost of debt in coal mining sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2022. Multiple regression analysis as a statistical test is applied in this research. The findings from this research are evidence that tax avoidance, cash flow operations, company size and ROA have an effect on the cost of debt. From this evidence, tax avoidance and ROA have a positive direction, while cash flow operations and company size have a negative direction towards the cost of debt.
Literasi Memulai Usaha Baru Dan Pengelolaan Keuangan Sederhana Bagi Usaha Kecil Di Kelurahan Jakasampurna Bekasi Nurdiniah, Dade; Widiawati, Kristiana; Kamila, Nurul
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1321

Abstract

Small businesses play an important role in driving the local economy, creating jobs and supporting inclusive economic growth. Many small businesses are run by the community, but most business actors are still confused about starting a new business and do not have adequate knowledge and skills in managing their business finances. This service activity was carried out with the aim of providing literacy in starting a new business and simple financial management for small businesses in Jakasampurna Bekasi Village. This activity was carried out on 11 and 21 August 2023 at Jakasampurna Bekasi Village and was carried out in two stages, namely delivery of material and evaluation. Participants in this activity were 20 mothers who were members of the Family Welfare Empowerment (PKK). The final result of this activity was an increase in participants' understanding of the material presented, this was proven through the results of the pre-test and post-test which before taking part in the literacy activity the level of participants' understanding was 50-80% and after taking part in literacy the level of understanding of the participants increased to 80-100 %, and there was a participant satisfaction level of 91% who said they were very satisfied. The very high level of participant satisfaction, namely 91%, shows that this activity has fulfilled the participants' expectations in starting a new business and simple financial management.
CORPORATE GOVERNANCE DAN KEPUTUSAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI INDONESIA: Corporate Governance and Capital Structure Decisions of Manufacturing Companies in Indonesia Kamila, Nurul
Anterior Jurnal Vol. 23 No. 2 (2024): Anterior Jurnal
Publisher : ​Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/anterior.v23i2.4927

Abstract

This study aims to determine whether corporate governance such as gender diversity, board size and board independence, as well as company characteristics such as profitability affect capital structure decisions. This study uses panel data from 55 manufacturing sector companies listed on the Indonesian stock exchange from 2014 to 2021. This study uses a random effect regression analysis technique to test the hypothesis, the results of this study are the variables gender diversity, board size and board independence and profitability affect leverage significantly, for corporate governance variables, namely gender diversity has a negative effect on leverage, board size has a positive effect, board independence has a positive effect and the company's characteristic variable, namely profitability, has a negative effect on leverage. These findings suggest that companies should be careful in capital structure decisions to avoid the risk of default in addition to offering support to company managers and investors in establishing and expecting an optimal capital structure and to policy makers and regulators to develop institutional support to increase the effectiveness of the corporate governance mechanism
Pemanfaatan Teknologi SD-WAN Untuk Meningkatkan Efisiensi Dan Keamanan Jaringan Perusahaan: Studi Kasus Dan Analisis Kinerja Kamila, Nurul; Suryadi, Suryadi; Amalia, Ismi; Rhamadania, Kustita; Firdhausiah, Salsabillah; Thoyyibah, Thoyyibah
INTECOMS: Journal of Information Technology and Computer Science Vol 7 No 4 (2024): INTECOMS: Journal of Information Technology and Computer Science
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/intecoms.v7i4.10592

Abstract

Teknologi Software-Defined Wide Area Network (SD-WAN) telah berkembang menjadi solusi kunci dalam manajemen jaringan perusahaan, menawarkan peningkatan efisiensi dan keamanan yang signifikan. Penelitian ini bertujuan untuk mengevaluasi dampak implementasi SD-WAN pada efisiensi operasional dan keamanan jaringan perusahaan melalui studi kasus dan analisis kinerja komprehensif. Studi ini melibatkan implementasi SD-WAN di beberapa perusahaan dari berbagai sektor industri. Parameter kinerja yang dianalisis meliputi throughput, latensi, downtime, dan kualitas layanan (QoS), serta aspek keamanan seperti deteksi ancaman, mitigasi serangan, dan manajemen kebijakan keamanan. Data dikumpulkan melalui pengukuran sebelum dan sesudah penerapan SD-WAN untuk mengidentifikasi perubahan signifikan yang terjadi. Hasil penelitian menunjukkan bahwa penerapan SD-WAN secara signifikan meningkatkan efisiensi jaringan dengan optimasi rute lalu lintas dan alokasi bandwidth yang lebih efektif. Selain itu, SD-WAN memperkuat keamanan jaringan dengan menyediakan fitur-fitur keamanan terintegrasi seperti enkripsi data, firewall terdistribusi, dan kemampuan deteksi intrusi canggih. Studi kasus menunjukkan bagaimana SD-WAN membantu perusahaan mengurangi biaya operasional dan meningkatkan ketahanan jaringan terhadap ancaman siber. Penelitian ini menyimpulkan bahwa SD-WAN tidak hanya menawarkan peningkatan kinerja jaringan yang substansial tetapi juga memberikan lapisan keamanan tambahan yang esensial bagi perusahaan dalam menghadapi ancaman siber yang semakin kompleks. Temuan ini memberikan panduan praktis bagi perusahaan yang mempertimbangkan adopsi SD-WAN untuk mengoptimalkan jaringan mereka.
Dampak Pernikahan Dini Terhadap Manajemen Keuangan Keluarga Dalam Islam Kamila, Nurul; Sunariyah, Anik; Hipni, Mohammad; Mawardi, Imam
USRAH: Jurnal Hukum Keluarga Islam Vol. 5 No. 2 (2024): Oktober
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/usrah.v5i2.1363

Abstract

Early marriage is often a choice for some couples, either due to social, cultural or economic factors. However, getting married without financial readiness and adequate understanding of financial management can have a significant impact on family welfare. In Islam, family financial management must comply with sharia principles which emphasize balance, responsibility and avoidance of usury. This research aims to analyze the impact of early marriage on family financial management in Islam. The method used in this research is a qualitative method with a descriptive approach. The results of this research show that early marriage can cause unstable income, difficulty in controlling expenses and difficulty in saving. Couples who marry at a young age also tend not to carry out good financial planning and thus become trapped in debt. This is due to their young age and lack of experience and education. In the context of financial management in Islam, early marriage can lead to excessive consumption patterns and low sharia financial literacy.   Keywords: Early Marriage, Family Financial Management, Islam.
Improving Students’ Reading Comprehension through SQ3R : A Classroom Action Research Kamila, Nurul; Kariadi, Mustasyfa Thabib; Cakrawati, Laxmi Mustika
Jurnal Vokasia Vol 4 No 2 (2024): December 2024
Publisher : Program Studi Diploma Tiga Bahasa Inggris Fakultas Ilmu Budaya Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.vokasia.2024.4.2.14301

Abstract

Reading was a fundamental language skill essential for acquiring knowledge, expanding vocabulary, and understanding textual information. This reading ability can be achieved with effective teaching, such as the SQ3R method that helps students more easily understand and remember the material. The aim of this research is (1) to describe the implementation of SQ3R (Survey, Question, Read, Recite, Review) method in teaching descriptive texts; (2) to find out whether the implementation of SQ3R method improved students’ reading comprehension skills. This research utilized a quantitative method with classroom action research design, with 21 students from Grade VII C of MTs Ma’arif NU 1 Ajibarang as the sample. The study was conducted in two cycles to observed and measured the students’ progress. The research instruments were classroom observations and test. The data from observation used to answer research questions about how the implementation of SQ3R method improved students’ reading comprehension skills. The result of observation showed that students actively asked the terms they did not know, discussed vocabulary that they found and concluding the content of the text. This reflected that they are enthusiastic and interested in implementing the SQ3R method in the class. From the test result showed that the students’ reading comprehension skill after using the SQ3R method improved their score to 18.73% from the mean pre-test 59.48 to the mean post-test I 70.62. In addition, the mean score of second post-test further improved to 86.05, with a 21.85% increase from the first post-test to the second post-test. Furthermore, the results of significance value were 0.000 > 0.05, it means that the students’ reading comprehension skills using the SQ3R method significantly improved. In other words, alternative hypothesis (Ha) was accepted while the null hypothesis (Ho) was rejected. In conclusion, the implementation of the SQ3R method significantly enhanced students’ reading comprehension skills. The researcher suggested the teacher and students to use the SQ3R method to teach and improve students’ reading comprehension skills. Other researchers could also use this research as the guidance and reference to conduct the future research.
Dampak Rasio Kecukupan Modal dan Risiko terhadap Profitabilitas pada Bank Konvensional di Indonesia Kamila, Nurul; Dwita , Febrisi; Adhi, Triyogo Moelyo; Desliana, Nia
Studi Ilmu Manajemen dan Organisasi Vol. 5 No. 2 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i2.3469

Abstract

Purpose: To determine the effect of capital adequacy ratio, market risk, credit risk, liquidity risk, operational risk, bank size, and other variables on banking profitability in Indonesia. Methodology: Panel data regression analysis; purposive sampling; capital adequacy ratio, market risk, credit risk, liquidity risk, operational risk, bank size as instruments; 39 banks listed on Indonesia Stock Exchange; return on assets as dependent variable.Results: Capital adequacy ratio and bank size have a positive and significant influence on profitability. Credit risk and operational risk have a significant negative effect. Market risk and liquidity risk have no significant effect.Conclusions: when the risk of credit default increases, banks experience a decrease in income generated from lending activities. Thus, effective credit risk management is essential for banks to minimize the risk of default and maintain profitability stability. The higher the operational risk, the lower the bank's profitability level.Limitations: The study is limited to data from banks listed on the Indonesia Stock Exchange between 2018-2024, so it may not reflect conditions outside this period or region.Contribution: This research is useful in the fields of banking management, corporate finance, and investment strategy.
Implementasi dan Tantangan Manajemen PKBM di PKBM Andalan Bangsa Purwokerto Umami, Fara Dilah; Handayani, Putri; Kamila, Nurul
Proceedings Series on Social Sciences & Humanities Vol. 24 (2025): Proceedings of International Student Conference on Education (ISCE) 2025
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v24i.1607

Abstract

Pusat Kegiatan Belajar Masyarakat (PKBM) Andalan Bangsa Purwokerto memilk peran penting dalam menyediakan pendidikan nonformal bagi individu yang tidak mendapatkan akses dari sistem pendidikan formal. Tujuan dari penelitian ini adalah untuk menentukan strategi manajemen yang efektif sekaligus mengidentifikasi tantangan utama dalam pengelolaan PKBM, dengan fokus pada pengembangan sumber daya manusia. Metode yang digunakan adalah kualitatif deskriptif, dengan cara pengumpulan data meliputi observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa PKBM Andalan Bangsa menghadapi berbagai masalah besar, seperti keterbatasan fasilitas, kurangnya dana, dan mutu pengajaran. Meskipun begitu, lembaga ini berusaha untuk memperbaiki kualitas pendidikan melalui kebijakan yang berubah-ubah dan inovatif, serta memfasilitasi kerja sama antara sekolah, orang tua, dan komunitas. Temuan ini menyoroti pentingnya kerja sama antara berbagai pihak untuk menciptakan suasana belajar yang inklusif dan berkelanjutan, serta memberikan kontribusi bagi pengembangan pendekatan manajemen pendidikan nonformal yang dapat beradaptasi di Indonesia.
Systematic Literature Review tentang Financial Wellbeing: Eksplorasi Metode dan Relasi Antar Variabel Kamila, Nurul; Bertuah, Eka; Kartika Dewi Djunaedi, Mira; Munandar, Agus
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2206

Abstract

Penelitian ini berjudul Systematic Literature Review tentang Financial Wellbeing: Eksplorasi Metode dan Relasi Antar Variabel. Tujuan penelitian ini adalah untuk mengkaji hasil-hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhi kesejahteraan finansial dan implikasinya terhadap aspek psikososial. Objek kajian meliputi sebelas artikel ilmiah internasional yang membahas kesejahteraan finansial dari berbagai perspektif. Penelitian ini menggunakan metode tinjauan literatur sistematis dengan pendekatan PRISMA. Data dikumpulkan melalui seleksi artikel pada database ilmiah bereputasi dan dianalisis secara kualitatif berdasarkan tema-tema penelitian yang berulang. Hasil penelitian menunjukkan bahwa kesejahteraan finansial dipengaruhi oleh literasi keuangan, perilaku keuangan, status pekerjaan, pendidikan, peran keluarga, dan kemampuan adaptasi terhadap teknologi keuangan. Selain itu, kesejahteraan finansial juga terbukti berdampak pada kepuasan pernikahan dan kualitas hubungan sosial. Kesimpulan dari penelitian ini adalah bahwa kesejahteraan finansial merupakan konstruksi multidimensi yang tidak hanya dipengaruhi oleh faktor ekonomi, tetapi juga oleh perilaku, nilai keluarga, dan kesiapan digital individu. Penelitian ini merekomendasikan penguatan literasi keuangan berbasis perilaku dan teknologi, serta pengembangan model teoritis yang integratif untuk memahami kesejahteraan finansial secara lebih komprehensif.
Ergonomic Exercise-Based Nursing Care for Addressing Community Health Deficits in Rural Areas Kamila, Nurul; Istifada, Rizkiyani; Rasni, Hanny; Mustapa, Gesit Wira
Journal of Rural Community Nursing Practice Vol. 3 No. 2 (2025): September
Publisher : Al-Hijrah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58545/jrcnp.v3i2.577

Abstract

Uncontrolled hypertension due to a lifestyle that lacks healthy physical activity caused complications in the form of a stroke. The study aimed to describe the effect of ergonomic exercise in community nursing care on the blood pressure in rural areas. The research design uses a case study of a community with hypertension. There are 34 respondents in the aggregate of adults and older people. Data analysis uses nursing care with the Indonesian Nursing Diagnosis, Outcome, and Interventions Standard. Thirty-two respondents showed a significant decrease in systolic blood pressure (p-value <0.001), and 16 respondents indicated a substantial reduction in diastolic blood pressure (p-value 0.005). Thirty-three respondents experienced increased scores from pre-test to post-test (p-value <0.001). Public health development interventions can improve community health status through ergonomic exercise. Ergonomic exercise provides complementary benefits in managing hypertension among adults and older people by decreasing blood pressure and minimizing stroke risk.