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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

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.

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

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

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

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.

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

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

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

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.

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

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.

Factors Affecting the Dividend Payout Ratio of Kompas100 Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period Kamila, Nurul; Aji, Ditya Saputro
West Science Interdisciplinary Studies Vol. 3 No. 10 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i10.2291

This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies in the Kompas100 index listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection technique in this study used purposive sampling technique and the samples collected amounted to 30 companies. Data analysis using the SPSS program. Based on the t test, the results of this study indicate that Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Payout Ratio (DPR). Return on Assets (ROE) has a positive and significant influence on the Dividend Payout Ratio (DPR). Meanwhile, Current Ratio (CR) has no effect on Dividend Payout Ratio. Based on the F test, Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) simultaneously have a significant effect on Dividend Payout Ratio (DPR).

Factors Affecting the Dividend Payout Ratio of Kompas100 Companies Listed on the Indonesia Stock Exchange for the 2018–2022 Period Kamila, Nurul; Aji, Ditya Saputro
West Science Interdisciplinary Studies Vol. 3 No. 10 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i10.2291

This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Dividend Payout Ratio (DPR) in companies in the Kompas100 index listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection technique in this study used purposive sampling technique and the samples collected amounted to 30 companies. Data analysis using the SPSS program. Based on the t test, the results of this study indicate that Debt to Equity Ratio (DER) has a negative and significant effect on Dividend Payout Ratio (DPR). Return on Assets (ROE) has a positive and significant influence on the Dividend Payout Ratio (DPR). Meanwhile, Current Ratio (CR) has no effect on Dividend Payout Ratio. Based on the F test, Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) simultaneously have a significant effect on Dividend Payout Ratio (DPR).

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