Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal IJHCM (International Journal of Human Capital Management) BALANCE Jurnal Akuntansi dan Bisnis Rausyan Fikr : Jurnal Pemikiran dan Pencerahan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Rustiana, Siti Hamidah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
DAMPAK GAMES ONLINE TERHADAP GHAZWUL FIKR PADA SISWA SEKOLAH DASAR fitria, Zul; Arif, Zainal; Basyit, Abdul; Sudin, Mahmudin; Rustiana, Siti Hamidah; likhun, Muf
Rausyan Fikr : Jurnal Pemikiran dan Pencerahan Vol 20, No 1 (2024): RAUSYAN FIKR
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/rf.v20i1.11470

Abstract

ABSTRAKDilatarbelakangi oleh pesatnya jumlah game online yang menghadirkan sebuah penawaran adanya perubahan mindset tauhid pada anak, tentu saja hal ini menjadi kekhawatiran tersendiri bagi orang tua dan pendidik. Ghazwul fikri merupakan strategi terbaru musuh-musuh Islam dimana menyerang Islam tidak lagi menggunakan senjata melainkan menggunakan pemikiran. Sebagaimana pepatah menyatakan bila ingin menghancurkan Islam, hancurkan generasi muda, bila ingin menghancurkan generasi muda, hancurkan akhlak. Perkembangan game online yang mudah dan menarik dimainkan membuat siswa menjadi terlena sehingga terlupa dengan belajar dan Ibadah. Tujuan penelitian ini adalah untuk mengetahui dampak games online terhadap Ghazwul Fikr pada siswa Sekolah Dasar. Penelitian ini menggunakan metode kualitatif dimana pengumpulan datanya menggunakan interview wawancara koresponden, angket dan observasi di Bimbel HIAMA Bogor pada siswa Sekolah Dasar. Hasil penelitian didapatkan bahwa dampak negatif games online lebih banyak dibandingkan dapak positifnya. Hal ini karena anak usia Sekolah Dasar harus banyak dibimbing oleh orang dewasa agar tidak terpengaruh oleh tayangan games online yang kurang baik.
Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable Wigati, Retno; Rustiana, Siti Hamidah; Dyarini, Dyarini
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 4 No. 2 (2024): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v4i2.14844

Abstract

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.
PENGUNGKAPAN LINGKUNGAN: DITINJAU DARI KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE DAN IMPLIKASINYA TERHADAP PROFITABILITAS Putri, Lismi Nugraheni; Rustiana, Siti Hamidah; Tarmizi, Muhammad Irfan
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8584

Abstract

This research was conducted to determine the relationship between environmental performance, company size, and leverage on environmental disclosure and its implications on profitability in PROPER-rated companies listed on the Indonesia Stock Exchange for the 2019-2023 period using secondary data, namely annual financial report data. The type of research used is associative research. The population in this study was 67 companies and the samples taken were 11 companies. The data collection technique used is documentation. The data analysis method in this research is a quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination, and hypothesis testing assisted by data processing applications, namely Statistical Product and Service Solutions (SPSS). The results show that environmental performance and leverage influence environmental disclosure, however, company size doesn’t influence environmental disclosure. Furthermore, leverage influences profitability, but environmental performance, company size, and environmental disclosure don’t.
THE INFLUENCE OF CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS Aditiya, Citra Ayu; Rustiana, Siti Hamidah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.97

Abstract

Penerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self assessment system. Menurut beberapa penelitian terdahulu, system tersebut dapat menjadi faktor tidak tercapainya target penerimaan pajak. Bagi perusahaan, pemungutan pajak dianggap sebagi beban yang mengurangi profit, hal ini yang menjadi alasan bagi perusahaan untuk melakukan agresifitas pajak sebagai strategi dalam perencanaan pajaknya. Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Governament dan Corporate Social Responsibility terhadap agresifitas pajak. Populasi dalam penelitian ini adalah perusahaan jasa sektor property, real estate dan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa: 1. Komite Audit memiliki pengaruh yang signifikan terhadap Agresivitas Pajak. 2. Komisaris Independen tidak berpengaruh signifikan terhadap Agresivitas Pajak. 3.Corporate Social Responsibility berpengaruh signifikan terhadap Agresivitas Pajak. 4. Komite Audit, Komisaris Independen dan Corporate Social Responsibility secara bersama-sama berpengaruh signifikan terhadap Agresivitas Pajak.
Factors Influencing the SME’s Performance Tantri, Mitsalina; Priharta, Andry; Rustiana, Siti Hamidah; Tarmizi, M. Irfan; Sulhendri
IJHCM (International Journal of Human Capital Management) Vol. 7 No. 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.2

Abstract

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia.
Co-Authors Aditiya, Citra Ayu Arif, Zainal Basyit, Abdul Dyarini, Dyarini fitria, Zul likhun, Muf Priharta, Andry Putri, Lismi Nugraheni Sudin, Mahmudin Sulhendri Tantri, Mitsalina Tarmizi, M. Irfan Tarmizi, Muhammad Irfan Wigati, Retno