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All Journal JURNAL MUTIARA AKUNTANSI Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal
Simanjuntak, Elsa
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO DALAM LAPORAN KEUANGAN INTERIM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fadly, Boy; Simanjuntak, Elsa
JURNAL MUTIARA AKUNTANSI Vol. 4 No. 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this research is to provide empirical evidence aboutcompany characeristics such as firm size, profitability, leverage, and liquidity, and then corporate governance mechanismsuch as board size, and audit committe that affect corporate risk disclosure in interim financial reports.The statistic method that used to test the hypotheses is multiple regressionanalysis. The population of this research are listed mining firms on IDX in2016-2017. Thirty-nine mining firms listed on IDX in 2016-2017 were chosen assample. To explain the effects between the variables, agency and signallingtheories were used. And then, corporate risk disclosure was measured withcontent analysis method. The results of this research show that only firm size and board sizehave significant positive effect on corporate risk disclosure. In addition, theresults do not support that audit committe and firmcharacteristics attributes (profitability, leverage, and liquidity) have significant effect on corporate risk disclosure in interimfinancial reports.
Pemahaman Remaja Terhadap Leksikon Pengobatan Tradisional Kajian Ekolinguistik Simanjuntak, Elsa; Widayati, Dwi; Kudadiri, Amhar
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15154

Abstract

Batak Simalungun identik dengan pengobatan tradisional. Masyarakat Simalungun terkhusus pada Desa Purba Hinalang memiliki sistem pengobatan tradisional yang seharusnya diturunkan secara turun menurun. Masyarakat Simalungun kayak akan bahan- bahan untuk pengobatan tradisional yang tersedia pada hasil bumi terkhusus pada Desa Purba Hinalang. Melalui kekayaan alam dan pengobatan tradisoanal, terjadilah hubungan timbal balik antara bahasa dan lingkungan. Sistem pengobatan tradisional sebagian besar masih diterapkan pada generasi tua pada Desa Purba Hinalang. Namun untuk generasi muda terkhusus remaja dengan perkembangan zaman, masih menjadi pertanyaan yang besar, tentang pemahaman dan kebertahanan pengobatan tradisional dan leksikon tanaman obat. Pada penelitian ini pendekatan yang digunakan adalah pendekatan kualiatif dan didukung oleh perhitungan kuantitatif melalui responden. Metode pengumpulan data yang digunakan dengan metode simak dan meode cakap. Adapun tujuan dilakukannya penelitian ini adalah 1) Mendeskripsikan bagian interelasi, interaksi, dan interdependensasi manfaat pengobatan tradisional masyarakat Batak Simalungun terhadap ekoleksikon kebahasaan2) Mendeskripsikan pemahaman masyarakat terkhusus remaja dalam pengenalan tentang pengobatan tradisional, ungkapan ritual, dan tanaman obat. Dari hasil penelitian yang dilakukan diperoleh tujuh pengobatan tradisional, dan 42 leksikon tanaman obat. Pada penelitain ini pemahaman remajamencapai 60,4% menunjukkan presenase remaja mencapai lebih dai setengah dan tergolong pada kategori paham.
Relevansi Pancasila sebagai Ideologi Terbuka terhadap Fenomena Hedonisme Generasi Z di Ruang Digital Manalu, Syuratty Astuti Rahayu; Simanjuntak, Elsa; Gultom, Debora; Manurung, Hariaty; Pakpahan, Norlyn; Simatupang, Talenta N. D.
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 11 (2025): December 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17865157

Abstract

Advances in digital technology and social media platforms have created new ways of interacting in society, especially among Generation Z, who were born and raised during the digital era. Social media not only functions as a communication tool, but also as a place to build self-image, compete for popularity, and gain social recognition. The emergence of digital hedonism can be seen through a culture of showing off, excessive consumption, and the desire to gain public exposure through viral content. This article explores the importance of Pancasila as a flexible ideology to overcome this phenomenon by linking several real examples, such as teenagers borrowing expensive items for content, young influencers displaying bank balances and cash, competition among digital creators, and prank content that harms others. These examples illustrate a decline in morals and a deviation from Pancasila values, ranging from a spiritual crisis to a loss of empathy in society. This study emphasizes that restoring Pancasila values is essential to shaping the character of Generation Z so that they do not fall into moral decline in the digital age. This recovery can be achieved through character education based on Pancasila, critical digital literacy, the role of the family, government regulations, and the strengthening of public ethical norms. Thus, Pancasila remains relevant as a moral and ideological guide that can overcome the challenges of globalization and instant culture.
Co-Authors Dwi Widayati, Dwi Fadly, Boy Gultom, Debora Kudadiri, Amhar Manalu, Syuratty Astuti Rahayu Manurung, Hariaty Pakpahan, Norlyn Simatupang, Talenta N. D.