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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Al-Jabar : Jurnal Pendidikan Matematika AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat JTAM (Jurnal Teori dan Aplikasi Matematika) JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Edunomika (JIE) Reviu Akuntansi dan Bisnis Indonesia Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam CITAKARYA Jurnal Pengabdian Masyarakat
Hapsari, Ira
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Leverage dan Likuiditas terhadap Financial Distress dengan Sudut Pandang Profitabilitas sebagai Moderasi Rangga, Tegar Dwi; Hapsari, Ira; Santoso, Suryo Budi; Santoso, Slamet Eko Budi
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 10 No 1 (2025): Al-Muamalat: Jurnal Hukum Dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v10i1.10703

Abstract

This study aims to investigate the role of leverage and liquidity in financial distress, with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) during the 2021–2023 period. The research sample was selected using the purposive sampling technique, with criteria requiring companies to publish complete annual financial reports within this period. Based on these criteria, 68 companies were obtained as the research sample. Data analysis was conducted using SPSS 26 with the moderated regression analysis technique. The results indicate that leverage has a negative effect on financial distress, while liquidity has a positive effect on financial distress. However, profitability does not moderate the effect of leverage and liquidity on financial distress. These findings are expected to provide valuable insights for stakeholders in the property and real estate industry in designing strategies and making appropriate decisions to mitigate the risk of financial distress in companies.
PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING, CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH Shofiyatun, Yeni; Fakhruddin, Iwan; Hariyanto, Eko; Hapsari, Ira
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12914

Abstract

The aim of this research was to analyze the influence of disclosure of Islamic Social Reporting (ISR), Corporate Social Responsibility (CSR), Independent Board of Commissioners (DKI) and Sharia Supervisory Board (DPS) on Financial Performance in Sharia Commercial Banks. This type of research is quantitative research. The population in this research is Sharia Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK) from the 2018-2022 period. The number of samples used were 66 data of 15 bank in Indonesia. The sampling technique used was purposive sampling. The data collection method is observation through data analysis techniques using E-views 12. The results of this study show that (1) Islamic Social Reporting (ISR) has no effect on financial performance, (2) Corporate Social Responsibility (CSR) has an effect positively on the financial performance, (3) the Board of Independent Commissioners (DKI) has a positive influence on the financial performance, (4) the Sharia Supervisory Board (DPS ) has no effect on the financial performance.
The Model of Creative Thinking, Critical Thinking, and Entrepreneurial Skills Among University Students Yanuarto, Wanda Nugroho; Hapsari, Ira
JTAM (Jurnal Teori dan Aplikasi Matematika) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jtam.v6i2.7467

Abstract

Digital skills for the twenty-first century are comprise of four fundamental capabilities: cognition abilities; process capabilities; systems capabilities; and social skills. Using one's ability to think creatively to demonstrate cognitive abilities can be very effective. On the other hand, critical thinking is a skill that can be developed at the university level and is used to transform raw data into meaningful information. Furthermore, the study purpose is investigate the relationship the entrepreneurial skills in students in the world of education, both in terms of educational and economic issues. Researchers are looking into the relative importance of creative thinking (CRE), critical thinking (CRI), and entrepreneurial skills (ETS) as primary predictors of success when it comes to learning and mastering skills in the technologically advanced development society (TCDS). In this study, which takes a quantitative approach, a cross-sectional survey gathers data. In order to analyze the relationship formed by CRE, CRI, and ETS among university students in TCDS, we used the structural equation model (SEM) method. In this study, 85 students from the Faculty of Teacher Training and Education, and 315 students from the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto participated, for a total of 315 students. The following research procedures were used in this investigation: (3) The relationship between CRE, CRI, and ETS was determined using a Structural Equation Model (SEM). In addition, the findings of this study include the following points: The EFA and CFA analysis revealed that the CRE construct contained four valid sub-constructs, while the CRI and ETS constructs each contained five valid sub-constructs. The results of the SEM analysis revealed a statistically significant relationship between CRE, CRI, and ETS, with a moderately significant relationship between CRE and ETS ( = 0,291), as well as a statistically significant relationship between CRI and ETS ( = 0,143). The correlation between CRE and CRI, on the other hand, was found to be high ( = 0.894). Finally, demonstrate that the CRE, CRI, and ETS have played a role in improving the performance of university students during the TCDS era.
Penguatan Kapasitas Komunitas dalam Mitigasi Tanah Longsor melalui Edukasi Kebencanaan dan Vegetasi Lokal Prayoga, Ogun; Fayiz Barokah, Mohammad; Fadila Putri, Ayun; Maharani, Nensya; Ramadhani, Satriya; Az-Zahrah Desuke Putri, Afra; Aldi Prasetyo, Rio; Dian Saputra, Rifqi; Martantila, Afrisqi; Lestari, Lia; Azalia Azzahra , Milcha; Endiyono; Hapsari, Ira
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 4 No. 01 (2026): Februari - April
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v4i01.2928

Abstract

Tanah longsor merupakan bencana alam yang sering terjadi di wilayah dengan topografi berbukit dan kemiringan lereng curam, sehingga memerlukan upaya pengurangan risiko bencana yang terintegrasi dan berbasis partisipasi masyarakat. Penelitian ini bertujuan untuk mengkaji penerapan mitigasi bencana tanah longsor berbasis masyarakat melalui pendekatan partisipatif di wilayah RW 4 dan RW 6 Desa Banjarsari, Kecamatan Ajibarang, Kabupaten Banyumas. Metode yang digunakan meliputi survei awal, observasi lapangan, wawancara dengan pemerintah desa dan masyarakat, serta Focus Group Discussion (FGD) untuk pemetaan risiko dan perencanaan mitigasi. Upaya mitigasi yang dilakukan mencakup edukasi kebencanaan yang disertai pre-test dan post-test, penyusunan jalur evakuasi dengan titik kumpul di SD Negeri Banjarsari, pengembangan sistem peringatan dini berbasis informasi BMKG dan kearifan lokal, serta penanaman vegetasi sebagai mitigasi struktural. Hasil penelitian menunjukkan bahwa pendekatan mitigasi yang terintegrasi mampu meningkatkan pemahaman, kesiapsiagaan, dan kapasitas masyarakat dalam menghadapi potensi tanah longsor, sehingga pendekatan ini dinilai efektif dan berpotensi direplikasi pada wilayah lain dengan karakteristik kerawanan bencana serupa.
Pengaruh Dewan Komisaris, Kepemilikan Institusional, Dewan Pengawas Syariah, Profitabilitas, dan Leverage Terhadap Pengungkapan Islamic Social Reporting Dwiyanti, Khaerunnisa; Mudjiyanti, Rina; Pramono, Hadi; Hapsari, Ira
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.23591

Abstract

Latar Belakang: Kondisi ekonomi yang tidak pasti menyebabkan berbagai perusahaan harus mampu mempertahankan kelangsungan hidup, sektor keuangan syariah mampu menunjukkan ketangguhannya menghadapi krisis dan tetap mencatatkan pertumbuhan positif.Tujuan: Penelitian ini bertujuan untuk menganalisa pengaruh dewan komisaris, kepemilikan institusional, dewan pengawas syariah, profitabilitas dan leverage terhadap pengungkapan Islamic social reporting (ISR).Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari laporan keuangan yang telah diterbitkan oleh Bank Umum Syariah yang terdaftar di OJK selama periode 2018-2022. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis model regresi data panel dengan menggunakan alat analisis software STATA versi 17.Hasil Penelitian: Hasil penelitian bahwa ukuran dewan komisaris dan leverage berpengaruh positif terhadap pengungkapan ISR sedangkan kepemilikan institusional, dewan pengawas syariah dan profitabilitas tidak berpengaruh terhadap pengungkapan ISR.Keaslian/Kebaruan Penelitian: Penelitian ini merupakan pengembangan dari penelitian terdahulu dengan menambahkan variabel independen ukuran dewan pengawas syariah, tahun penelitian yang berbeda dan sektor yang berbeda sehingga berdampak pada perbedaan hasil penelitian.
Co-Authors Aldi Prasetyo, Rio Az-Zahrah Desuke Putri, Afra Azalia Azzahra , Milcha Bima Cinintya Pratama Christina Tri Setyorini Dian Saputra, Rifqi Dion Romodon Dirgantari, Novi Dwiyanti, Khaerunnisa Eka Setyaningsih Eko Hariyanto Eli Susanti Endiyono Fadila Putri, Ayun Faiz, Deva Nailul Fayiz Barokah, Mohammad Fukui, Masanori Gista Rismayani Hadi Pramono Handayani, Erna Inayati, Nur Isna Iwan Fakhruddin Joko Purwanto Lestari, Lia Maharani, Nensya Martantila, Afrisqi Maula, Kholida Atiyatul Mudjiyanti, Rina Pandansari, Tiara Pramurindra, Rezky Prayoga, Ogun Rahmawati, Ika Yustina Ramadhani, Alfina Nur Ramadhani, Satriya Rangga, Tegar Dwi Roshaliya, Defi Santoso, Slamet Eko Budi Shofiyatun, Yeni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika SURYO Budi Santoso Wahyu, Rizky Ananda Wanda Nugroho Yanuarto