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THE INFLUENCE OF COMPANY SIZE, LEVERAGE, PROFITABILITY, PUBLIC SHARE OWNERSHIP, BOARD OF COMMISSIONERS SIZE, AND AUDIT COMMITTEE SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Salsabila, Salma; Subadriyah, Subadriyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2962

Abstract

Introduction: This investigation aims to determine the effect of company size, leverage, profitability, public share ownership, board size, and governance audit size on the corporate social responsibility disclosure committee. Methods: This study uses multiple linear regression analysis methods. Results: The findings indicate that a company's size or leverage does not significantly impact CSR disclosure. On the other hand, CSR disclosure was positively and significantly affected by profitability and the size of the board of commissioners. In contrast, profitability and the size of the board of commissioners proved to have a positive and significant effect on CSR disclosure. However, public share ownership and audit committee size did not show a significant impact. The conclusion of this study confirms the importance of profitability and board size in encouraging CSR disclosure, while other factors do not contribute significantly. Keywords : Corporate Social Responsibility, company size, leverage, and profitability.
Tinjauan Yuridis Praktik Pemutusan Hubungan Kerja Atas Dasar Pelanggaran Bersifat Mendesak Dikaitkan dengan UU Cipta Kerja dan Peraturan Perundang-Undangan Lainnya Salsabila, Salma; Singadimedja, Holyness N.; Faisal, Pupung
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11505

Abstract

Kehadiran mekanisme PHK pelanggaran bersifat mendesak dalam Pasal 52 ayat (2) dan (3) PP 35/2021 tidak mengatasi perbedaan tafsir penerapan asas praduga tidak bersalah yang ditinggalkan pasca dibatalkannya Pasal 158 UU Ketenagakerjaan. Saat ini, masih terdapat praktik PHK yang dilakukan tanpa hadirnya aturan pelanggaran bersifat mendesak dalam kaidah otonom sebagai hal yang disyaratkan Pasal 52 PP 35/2021 dan tanpa didahului adanya putusan pidana yang menyatakan kesalahan pekerja/buruh. Penelitian ini bertujuan untuk mengkaji, secara yuridis, praktik PHK karena pelanggaran bersifat mendesak dikaitkan dengan UU Cipta Kerja dan peraturan perundang-undangan lainnya serta menganalisis perlindungan hukum bagi pekerja/buruh terhadap PHK karena pelanggaran bersifat mendesak dalam UU Cipta Kerja dikaitkan dengan asas praduga tak bersalah. Metode pendekatan yang digunakan bersifat yuridis normatif dengan spesifikasi penelitian deskriptif analitis. Hasil penelitian menunjukkan bahwa praktik PHK karena pelanggaran bersifat mendesak tidak sesuai dengan Pasal 52 ayat (2) PP 35/2021 sebagai aturan pelaksana UU Cipta Kerja, namun ketidaksesuaian tersebut dapat dibenarkan berdasarkan peraturan perundang-undangan lainnya. Perlindungan terhadap pekerja/buruh terhadap PHK karena pelanggaran bersifat mendesak dalam UU Cipta Kerja tidak pula sesuai dengan asas praduga tak bersalah. Kata Kunci: PHK, Pelanggaran Bersifat Mendesak, Asas Praduga Tak Bersalah The enactment of GR 35/2021, specifically Article 52 (2), does not suffice to reconcile the disparities in the interpretation and application of the presumption of innocence principle that persisted following the annulment of Article 158 of Manpower Law. Currently, there remain practices wherein dismissals occur without the existence of the autonomous rules classifying the action or behaviour as urgent violation, as required by Article 52 (2) of GR 35/2021 and without a preceding criminal court decision establishing the fault of the worker. This research aims to undertake a legal analysis of employment dismissal practice on the grounds of urgent violation in association with the Job Creation Law and other applicable regulation and to examine the legal protection provided for the employee in relation to the presumption of innocence principle. This research adopts a juridical-normative method and utilizes descriptive analytical specification. The result reveals that the practices under analysis were not in conformity with Article 52 (2) of GR 35/2021. However, alternative statutory provisions support the justification for this nonconformity. The existing legal protection provided for the employee, with regard to the practice of dismissal for reasons of urgent violation, overlook the principle of presumption of innocence. Keywords: Employment Dismissal, Urgent Violation, Presumption of Innocence Principle
EFEKTIVITAS MIKROORGANISME LOKAL KULIT BUAH KAKAO DALAM MENGHAMBAT PERTUMBUHAN Colletotrichum acutatum J.H. Simmonds PADA TANAMAN CABAI MERAH (Capsicum annuum L.) Salsabila, Salma; Yulianty, Yulianty; Wahyuningsih, Sri; Ernawiati, Eti
Agros Journal of Agriculture Science Vol 26, No 2 (2024): Edisi Juli
Publisher : Fakultas Pertanian, Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v26i2.4717

Abstract

Colletotrichum acutatum is a pathogenic fungus in chili plants that causes anthracnose. The control of this disease usually involves the use of synthetic fungicides, but their long-term use may have negative impacts. One alternative to inhibit the growth of Colletotrichum acutatum is the use of natural fungicides, such as local microorganisms (LMOs) from cacao fruit skin. This study aims to determine the effectiveness of local microorganisms from cacao fruit skin in inhibiting the growth of Colletotrichum acutatum and to identify the best concentration of these local microorganisms in controlling Colletotrichum acutatum, the causative agent of anthracnose in red chili plants (Capsicum annuum L.). This study used a Completely Randomized Design (CRD) with 6 treatments, namely A (0 ml/l water), B (5 ml/l water), C (10 ml/l water), D (15 ml/l water), E (20 ml/l water), and F (25 ml/l water). Each treatment was repeated 4 times. The data were analyzed with variance analysis followed by an Honest Significant Difference (HSD) test at a level of 5% (α = 5%). The results of the study showed that local microorganisms from cacao fruit skin had a significant effect on the fungal colony diameter, germination percentage, plant height, disease occurrence, and disease severity. The best concentration of LMOs from cacao fruit skin was found in treatment F (25 ml/l water). 
Strategi Penerjemahan Bahasa Indonesia–Arab terhadap Kualitas Penerjemahan Istiqomah, Salma Nur; Salsabila, Salma; Shaqil, Sulthan Arifin; Al Farisi, Mohamad Zaka; Supriadi, Rinaldi
Aphorisme: Journal of Arabic Language, Literature, and Education Vol. 5 No. 1 (2024): Geographical Coverage: Indonesia and Iraq
Publisher : Study Program of Arabic Language Teaching

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/aphorisme.v5i1.6700

Abstract

This study aims to explore Indonesian-Arabic translation strategies and their impact on translation quality. Using a qualitative method based on a literature review, data were collected through documentation techniques involving selecting and analyzing relevant sources. The Miles and Huberman data analysis model included data reduction, presentation, and conclusion drawing. The research findings indicate that translation challenges include grammatical differences, ambiguities, cultural connotations, and meaning equivalence. Identified strategies include adaptation, amplification, reduction, domestication, and foreignization. Technology, such as online resources, also effectively supported the translation process. Moreover, a cultural approach and an in-depth understanding of the source text context are key to producing accurate and relevant translations. In conclusion, appropriate translation strategies and comprehensive contextual understanding are essential to improving the quality of Indonesian-Arabic translations. This study contributes to understanding effective translation practices and supports cross-cultural communication between these two languages.
IMPLEMENTASI BUILDING INFORMATION MODELING (BIM) DALAM PERHITUNGAN VOLUME BESI TULANGAN DAN BAR BENDING SCHEDULE (STUDI KASUS : PEMBANGUNAN RUMAH SAKIT X) Salsabila, Salma; Apdeni, Risma
Jurnal Applied Science in Civil Engineering Vol 6 No 4 (2025): Jurnal Applied Science in Civil Engineering
Publisher : Teknik Sipil Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/asce.v6i4.137983

Abstract

Perkembangan teknologi di bidang konstruksi menghasilkan suatu sistem yang dikenal dengan Building Information Modeling (BIM. Namun dalam praktiknya terdapat proyek di Indonesia yang masih menggunakan metode konvensional dalam proses perencanaan konstruksi, salah satunya pada Pembangunan Rumah Sakit X. Metode konvensional memiliki kendala seperti membutuhkan waktu yang cukup lama, memiliki risiko kesalahan (human error) yang cukup tinggi pada proses perhitungan. Penggunaan BIM dapat mengelola data secara detail, mengurangi kesalahan kelalaian, mengurangi proses pengerjaan berulang dan mampu mengurangi durasi. Penelitian ini dilakukan untuk mengetahui proses implementasi dan hasil volume tulangan, bar bending schedule serta waste tulangan menggunakan metode BIM pada pembangunan Rumah Sakit X. Penelitian dilaksanakan berdasarkan data sekunder yang didapatkan dari proyek konstruksi. Hasil penelitian ini menunjukkan bahwa Penggunaan BIM dapat mempermudah dalam pemodelan dan perhitungan volume tulangan dan bar bending schedule, karena pemodelan BIM memuat informasi detail tentang bangunan yang dapat dikeluarkan sesuai dengan kebutuhan. Hasil analisis volume terhadap besi tulangan dihitung menggunakan konsep BIM didapatkan lebih kecil dibandingkan metode konvensional, pada kolom sebesar 11,43% dan pada balok 4,3 %. Selisih rata-rata waste tulangan pada kolom menggunakan BIM dan software lebih kecil 1,78 % pada kolom, dan pada balok lebih kecil 0,73% dibandingkan metode konvensional
Kajian Terhadap Bentuk Pertanggungjawaban dan Sanksi Pidana Korporasi Dalam Tindak Pidana Penyelundupan salsabila, salma; Bambang Herlambang Irawan Nurraid; Kartika Justia Dwiningrum; Salma Salsabila; Savira Putri Rhaudah
Jurnal Hukum Statuta Vol 1 No 2 (2022): Volume 1, Nomor 2, April 2022
Publisher : Fakultas Hukum Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35586/jhs.v1i2.8148

Abstract

This study aims to provide an understanding of the forms of liability and corporate criminal sanctions in the crime of smuggling and how the rules regarding smuggling can be seen from the general criminal aspect as well as economic offenses. This study uses a normative juridical research method. The results of this study are first, economic offenses or economic crimes are a form of special criminal law listed in the Criminal Code. Second, the smuggling offense is an act that violates the regulations in the RechtenOrdonnatie Stb. 1882 No. 240 which has been amended or added to the act, where the rules in casu can be threatened with a criminal.
Penyutradaraan Dengan Pendekatan Expository Dalam Produksi Film Dokumenter "Pedal Waktu Jalanan Bandung" Salsabila, Salma; Trie Damayanti; Toto Sugito
CARAKA : Indonesia Journal of Communication Vol. 6 No. 2 (2025): CARAKA : Indonesia Journal of Communication
Publisher : Indonesian Scientific Journal (Jurnal Ilmiah Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/caraka.v6i2.224

Abstract

Film dokumenter Pedal Waktu Jalanan Bandung merupakan film dokumenter yang mengangkat kisah Paguyuban Sapedah Baheula Bandung (PSBB), sebuah komunitas pecinta sepeda ontel yang berperan dalam melestarikan budaya di tengah arus modernisasi. Film ini menyampaikan nilai-nilai sejarah, semangat komunitas, serta gaya hidup sehat melalui wawancara bersama pendiri, ketua, dan anggota PSBB, serta narasumber dari komunitas sepeda tua Indonesia (KOSTI). Pembuatan karya ini tidak terlepas dari proses penyutradaraan yang menerapkan konsep-konsep penting dalam produksi film dokumenter. Penyutradaraan merupakan proses mengarahkan visi kreatif dan menerjemahkannya ke dalam bentuk visual yang komunikatif. Tujuan dari laporan ini adalah menjelaskan bagaimana gaya, pendekatan, dan struktur dokumenter digunakan dalam proses penyutradaraan. Gaya penyutradaraan yang diterapkan adalah gaya ekspository, yang disampaikan melalui narasi voice over untuk memperjelas alur cerita dan memperkuat penyampaian pesan. Pendekatan yang digunakan adalah pendekatan naratif yang menyusun pernyataan narasumber menjadi alur cerita dengan struktur tiga babak: awal mula terbentuknya komunitas, tantangan serta kisah inspiratif anggota, hingga harapan masa depan komunitas. Tahapan penciptaan meliputi proses pra-produksi, produksi, hingga pasca produksi. Penerapan konsep penyutradaraan tersebut memungkinkan film dikemas sesuai dengan visi sutradara dan menjangkau target audiens secara efektif melalui media sosial YouTube.
IMPLEMENTASI BUILDING INFORMATION MODELING (BIM) DALAM PERHITUNGAN VOLUME BESI TULANGAN DAN BAR BENDING SCHEDULE (STUDI KASUS : PEMBANGUNAN RUMAH SAKIT X) Salsabila, Salma; Apdeni, Risma
Jurnal Applied Science in Civil Engineering Vol. 6 No. 4 (2025): Jurnal Applied Science in Civil Engineering
Publisher : Department of Civil Engineering, Faculty of Engineering, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/asce.v6i4.137983

Abstract

Perkembangan teknologi di bidang konstruksi menghasilkan suatu sistem yang dikenal dengan Building Information Modeling (BIM. Namun dalam praktiknya terdapat proyek di Indonesia yang masih menggunakan metode konvensional dalam proses perencanaan konstruksi, salah satunya pada Pembangunan Rumah Sakit X. Metode konvensional memiliki kendala seperti membutuhkan waktu yang cukup lama, memiliki risiko kesalahan (human error) yang cukup tinggi pada proses perhitungan. Penggunaan BIM dapat mengelola data secara detail, mengurangi kesalahan kelalaian, mengurangi proses pengerjaan berulang dan mampu mengurangi durasi. Penelitian ini dilakukan untuk mengetahui proses implementasi dan hasil volume tulangan, bar bending schedule serta waste tulangan menggunakan metode BIM pada pembangunan Rumah Sakit X. Penelitian dilaksanakan berdasarkan data sekunder yang didapatkan dari proyek konstruksi. Hasil penelitian ini menunjukkan bahwa Penggunaan BIM dapat mempermudah dalam pemodelan dan perhitungan volume tulangan dan bar bending schedule, karena pemodelan BIM memuat informasi detail tentang bangunan yang dapat dikeluarkan sesuai dengan kebutuhan. Hasil analisis volume terhadap besi tulangan dihitung menggunakan konsep BIM didapatkan lebih kecil dibandingkan metode konvensional, pada kolom sebesar 11,43% dan pada balok 4,3 %. Selisih rata-rata waste tulangan pada kolom menggunakan BIM dan software lebih kecil 1,78 % pada kolom, dan pada balok lebih kecil 0,73% dibandingkan metode konvensional
Pengaruh Keadilan Pajak, Diskriminasi, Dan Religiusitas Terhadap Persepsi Penggelapan Pajak Salsabila, Salma; Solihati, Garin Pratiwi
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2054

Abstract

This study investigates the impact of tax justice, perceived discrimination, and religiosity on individuals’ perceptions of tax evasion. The research focuses on accounting students at Mercu Buana University, observed over a three-year period from 2021 to 2023. The total population consists of 477 students. The sample was selected using an accidental sampling technique, a non-probability method wherein The selection of study participants was determined by their readiness to participate voluntarily. From this process, 112 usable responses were successfully collected. This research utilized firsthand information gathered directly from survey participants through the administration of systematic questionnaire instruments. The analytical approach involved implementing Partial Least Squares Structural Equation Modeling (PLS-SEM) methodology. The research outcomes demonstrate that tax fairness and feelings of discriminatory treatment both show substantial positive correlations with taxpayer evasion attitudes. Conversely, although religious beliefs also exhibit a positive association with evasion perceptions, this relationship lacks statistical significance in the findings.
Enhancing Energy Efficiency in Methanol-to-DME Conversion through Process Modification and Heat Integration Salsabila, Salma; Saputri, Meirisa Ayu; Sirait, Jorsch Pieter Benhard; Kurniawan, Samuel; Amelia, Sera; Putra, Alvin Ananta
Journal of Chemical Engineering Research Progress 2025: JCERP, Volume 2 Issue 2 Year 2025 (December)
Publisher : UPT Laboratorium Terpadu, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9767/jcerp.20573

Abstract

Enhancing energy efficiency in dimethyl ether (DME) production is critical for reducing utility consumption and improving process sustainability. This study investigates the impact of targeted modifications to the methanol dehydration system on thermal performance and operational stability. The proposed configuration incorporates an expanded heat-integration network, additional feed-conditioning units, and a split-recycle arrangement to optimize energy recovery and maintain reactor stability. A water knock-out vessel and supplementary exchangers were also integrated to improve separation efficiency and reduce reboiler duty. Comparative process simulations were performed using with the NRTL thermodynamic model to evaluate the baseline and modified flowsheets. Results indicate that the optimized design achieves a 35.55% increase in energy efficiency while preserving the original methanol conversion level of 50.35%, confirming that reduced energy demand does not compromise reaction performance. These findings demonstrate that the proposed modifications provide a more energy-efficient and industrially viable configuration for DME production, offering a strong foundation for future optimization and process intensification strategies. Copyright © 2025 by Authors, Published by Universitas Diponegoro and BCREC Publishing Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).
Co-Authors Abda Abda Abdillah, Muhammad Ilham Aditama, Tyaga Adni, Shofy Alifiyah, Netika Alvisina, Ilmiatuz Zahra Amelia, Adinda AMELIA, ELSA Amelia, Sera Anindya, Puan Anisa, Sarah Apriade Voutama Ardandi, Alif Aryani, Dea Resti Asmayani Salimi Athaya, Salsabila Aziz, Calista Sasikirana Finola Azwati, Neneng Sifa Bagaskara, Ragil Damar Baiquni, Fahmi Bambang Herlambang Irawan Nurraid Bila, Nadya Salsa Cahyani, Davina Clarissa, Clarissa Dedeh Dedeh, Dedeh Della Anggraini, Della Dewi, Marshanda Zanetti Kusuma Dhiya Urrahman Djamaluddin, Muhammad Ilham Durunnafis, Alyya Oktavia Dwi Ario Fajar Dyahruri Sanjayasari Dzaky Abdad, Muhammad Rafif Endang Tri Sulistyowati, Endang Tri Ernawiati, Eti Ero, Sisilia Theresia Yuliani Fani, Andifa Dwi Fatika, Zanna Rahma Febrianti, Neng Reza Finola Aziz, Calista Sasikirana Firena, Venna Firmansyah, Danu Firmansyah, Muhammad Nabil Fitria, Rezki Gaharani, Prodio Efa Ginting, Ranta Maulana Hanna Sundari Hasanah, Cindy Meliana Hery Kresnadi Hutabarat, Philipus Ibrahim, Muhammad Kholid Intan Karlina Istiqomah, Salma Nur Kartadikaria, Elisya Kartika Justia Dwiningrum Kartika, Engga Khaerani, Fitri Azlia Khoirinisa, Fitri Kurniati, Lili Kurniawan, Samuel Kusuma Dewi, Marshanda Zanetti Laila, Malikstul Lutfiyani, Mulki Mahendra, Dzulfiqar Faisa Malik, Aulia Ananda Mardisanutomo, Harsoning Tyas Margaretha, Argya MARSA MAYA ARJUNA Maulana, Haisyam Meidinda Ardiani Putri Muchtaridi Muchtaridi Muhammad Ridwan Ridwan, Muhammad Ridwan Muhammad, Belva Hawari Mustapa  Khamal  Rokan Nazarani, Aisyah Aliya Ningrum, Devi Mei Noraeni, Enjelita Nouval, Moh. Javier Arifian Nuraeni, Alfi Paramita, Ursula Natasya Pradnya Pitaloka, Dian Ayu Eka Pranata, Rio Puji Astuti Pupung Faisal Putra, Alvin Ananta Putra, Rizka Andhika Putri, Inge Wiliandani Setya Putri, Noviana Pratama Putri, Valentina Yasmin Nursyah Rahardjo, Vandamme Muhammad Rahayu, Siti Mira Rahmawati, Febiana Rahmawati, Melinda Ramadhan, Muhamad Farhan Risma Apdeni Riszki Hidayat, Bagus Prasetyo Rusdin, Agus Sabarno, Nur Amalia Mardyani Salma Salsabila Salsabilla, Anissa Saputri, Meirisa Ayu Sari, Wilda Aprilia Mustika Savira Putri Rhaudah Sa’Diah, Siti Dhurrotus Setyowati, Lulu Alya Shaqil, Sulthan Arifin Sigit Prasetyo Singadimedja, Holyness N. Sirait, Jorsch Pieter Benhard Soewahju, Renata Bella Aprilana Solihati, Garin Pratiwi Subadriyah, Subadriyah Sukomo, Sukomo Supriadi, Rinaldi Suryanto, Rajwa Dwifauza Suwirta, Utti Suyanti, Natasya Sri Syabani, Fahmi Rahman tania, tania Toto Sugito Trie Damayanti Trisnoaji, Yuki Utama, Insan Aji Vauzcika, Aura Nur Wardoyo, Arik Aguk Wicaksana, Putra Adil Wiranti, Dinda Devina Putri Wulandari, Nurhaliza Tri Yukana Dewi, Anya Maya Yulianty Yulianty Zain, Dzaki