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All Journal Indonesian Journal of Science and Mathematics Education International Journal of Educational Dynamics (IJEDS) Jurnal Eduscience (JES) EDUTEC : Journal of Education And Technology Jurnal Interprof Jurnal Transformasi Administrasi Jurnal Penelitian dan Pengabdian Masyarakat Ekasakti Pareso Jurnal Akuntansi Jurnal Akademi Akuntansi Indonesia Padang
Yani, Meri
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Akuntansi Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Sektor Pertambangan Yang Terdaftar di BEI Periode 2020-2023 Asmeri, Rina; Yani, Meri; Wahyuni, Suci
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 1 (2025): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/nwar7453

Abstract

Pembangunan ekonomi suatu negara di tunjang oleh beberapa sektor, salah satunya adalah dari sektor pertambangan. kontribusi sektor ini mencapai Rp2.198 triliun atau 10,5 persen dari total PDB Indonesia tahun 2023 yang sebesar Rp20.892 triliun. Tujuan penelitian adalah untuk mengetahui: (1) Pengaruh akuntansi lingkungan terhadap nilai perusahaan, (2) Pengaruh akuntansi lingkungan terhadap kinerja keuangan, (3) Pengaruh kinerja keuangan terhadap nilai perusahaan, (4) Pengaruh akuntansi lingkungan terhadap kinerja keuangan dan (5) Akuntansi lingkungan berpengaruh secara tidak langsung terhadap nilai perusahaan melalui kinerja keuangan sebagai variabel intervening pada perusahaan sektor pertambangan yang terdaftar di BEI 2020-2023. Metode pengumpulan data adalah Penelitian Lapangan (Field Research) dan Penelitian Kepustakaan (Library Research). Jenis dan sumber data adalah data primer dan data sekunder. populasi adalah keseluruhan atau himpunan obyek yang sama. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI 2020-2023 sebanyak 26 perusahaan  dan sampel yang digunakan dalam penelitian ini adalah sebanyak 26 perusahaan dengan menggunakan laporan keuangan perusahaan selama periode 2020 s/d 2023. Maka total sampel dalam penelitian ini adalah 16 perusahaan x 4 periode = 64 buah laporan keuangan. Metode analisis menggunakan analisis jalur. Hasil penelitian menemukan: (1) Berdasarkan hasil penelitian ditemukan akuntansi lingkungan berpengaruh signifikan terhadap kinerja perusahaan  pada perusahaan sektor pertambangan yang terdaftar di BEI 2020-2023. (2)  akuntansi lingkungan tidak  berpengaruh signifikan terhadap nilai perusahaan  pada perusahaan sektor pertambangan yang terdaftar di BEI 2020-2023. (3) Nilai t hitung  kinerja keuangan  adalah 1,689 > t tabel 1,665 dan nilai sig 0,096 > 0,05 maka H3 ditolak, maka kinerja keuangan tidak  berpengaruh signifikan terhadap nilai perusahaan  pada perusahaan sektor pertambangan yang terdaftar di BEI 2020-2023. (4) Nilai z dari Sobel test tidak dapat dihasilkan langsung dari hasil regresi tetapi dengan perhitungan secara online calculator dari www.danielsoper.com sebesar 1.40536811. Nilai probabilitas one tailed sebesar 0.07995592 dan two tailed 0.15991184 artinya variabel kinerja keuangan tidak mampu memediasi pengaruh kinerja lingkungan terhadap nilai perusahaan.
Implementation of Children's Literature to Enhance Literacy in Primary Schools Sukma, Elfia; Susanti, Nelly; Rinadevi, Rinadevi; Yani, Meri
EDUTEC : Journal of Education And Technology Vol. 8 No. 1 (2024): September 2024
Publisher : STAI Miftahul Ula Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/edu.v100i100.1100

Abstract

This study aims to investigate the implementation of children's literature in enhancing literacy among primary school students. Using children's literature as a literacy medium represents a strategic effort to foster students' reading interest. The study adopts a qualitative descriptive approach, collecting data through observations and questionnaires distributed to educators in various regions. The findings indicate that literacy activities employing children's literature as a medium have been implemented in primary education settings, particularly in lower-grade classes. Interviews with educators in Cluster III of the Palembayan District further confirm that children's literature effectively stimulates students' reading interest. These results underline the potential of children's literature as an innovative tool to support literacy development in primary schools.
Pengaruh Gearing Rasio, Profitabilitas, Ukuran Perusahaan dan Kepemilikan Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020 Setiawati, Iis; Asmeri, Rina; Yani, Meri
Ekasakti Pareso Jurnal Akuntansi Vol. 3 No. 4 (2025): Ekasakti Pareso Jurnal Akuntansi (Oktober 2025)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v3i4.1331

Abstract

Tujuan melakukan penelitian yaitu menguji apakah gearing rasio, profitabilitas, ukuran dari perusahaan dan kepemilikan perusahaan menyumbangkan pengaruh akan ketepatan dari waktu pemberian laporan keuangan dari perusahaan perbankan untuk Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020. Kumpulan objek penelitian dengan jumlah 43 perusahaan melalui sampel 10 perusahaan secara teknik purposive sampling. Penelitian memakai regresi logistic karena adanya variabel dependen sebagai dummy dan diolah menggunakan SPSS 24. Hasil penelitian yang diperoleh yaitu Rasio Gearing mempunyai nilai signifikan pada angka 0.039 < 0.05 hal ini memperlihatkan rasio gearing memberikan pengaruh dalam ketepatan waktu terhadap pelaporan keuangan. Profitabilitas diraih nilai signifikan pada angka 0.121>0.05 hal ini memperlihatkan profitabilitas belum mempengaruhi terhadap ketepatan dari penyampaian pelaporan keuangan. Ukuran dari perusahaan mempunyai nilai signifikan pada angka 0,815 > 0,05 yang mana ukuran dari perusahaan bukan yang mempengaruhi dari waktu penyampaian pemberianlaporan keuangan. Kepemilikan usaha mempunyai nilai signifikan pada angka 0.045>0.05 hal ini memperlihatkan kepemilikan perusahaan memberikan pengaruh pada ketepatan dari waktu pemberian laporan keuangan. Secara simultan nilai signifikan sebesar 0.175 > 0.05 sehingga bisa diraih kesimpulan yakni rasio gearing, profitabilitas, ukuran dari perusahaan dan kepemilikan perusahaan tidak menyumbangkan pengaruh pada ketepatan dari waktu pemberian laporan keuangan. Nilai Nagelkerken R Square pada angka 0.145 = 14,5% yang dimana besarnya pengaruh rasio gearing, propfittabilitas, ukuran dari perusahaan dan kepemilikan perusahaan pada ketepatan dari waktu pemberian laporan keuangan, namun hal lainnya dijelaskan oleh variael lain di luar dari penelitian
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) 2018-2022 Rajaf, Suvikri; Haryati, Rice; Yani, Meri
Ekasakti Pareso Jurnal Akuntansi Vol. 3 No. 4 (2025): Ekasakti Pareso Jurnal Akuntansi (Oktober 2025)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v3i4.1332

Abstract

Penelitian ini membahas tentang pengaruh perputaran kas dan perputaran piutang Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022. Pengolahan data dalam penelitian ini adalah menggunakan model regresi berganda. Sumber data dalam penelitian ini didapatkan dari laporan keuangan tahunan (annual report) perusahaan yang dipublikasikan di website Bursa Efek Indonesia. Sampel yang diambil dalam penelitian ini menggunakan teknik penarikan purposive sampling. Hasil analisis dari penelitian ini menunjukan bahwa variabel perputaran kas secara parsial berpengaruh signifikan terhadap profitabilitas (ROA) dengan signifikansi (0,036 < 0,05). Variabel perputaran piutang secara parsial berpengaruh signifikan terhadap profitabilitas (ROA) dengan signifikansi (0,022 < 0,05), Hasil uji f secara simultan perputaran kas dan perputaran piutang secara simultan berpengaruh terhadap profitabilitas dengan (signifikannya 0,048 < 0,05).
Pengaruh Ukuran Perusahaan, Audit Tenure Dan Financial Distress Terhadap Voluntary Auditor Switching Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Lestari, Silvi; Syafitri, Yulia; Yani, Meri
Ekasakti Pareso Jurnal Akuntansi Vol. 3 No. 4 (2025): Ekasakti Pareso Jurnal Akuntansi (Oktober 2025)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v3i4.1334

Abstract

Penelitian ini tujuannya adalah menguji pengaruh Ukuran Perusahaan, Audit Tenure, dan Financial Distress terhadap Voluntary Auditor Switching Pada Perusahaan Manufaktur terhadap Bursa Efek Indonesia Tahun 2017-2020. Penelitian ini merupakan perusahaan manufaktur 18 perusahaan. Teknik pengambilan sampelnya memakai purposive sampling sehingga sampling berjumlah 72 sampel. Pendekatan analisisnya menggunakan regresi logistic dipergunakan menjadi metode analisis dengan software SPSS 20 sebagai alat bantu. Hasil Penelitian menunjukan : Ukuran Perusahaan berpengaruh terhadap Voluntary Auditor Switching , Audit Tenure tidak berpengaruh terhadap Voluntary Auditor Switching, Financial distress tidak berpengaruh terhadap Voluntary Auditor Switching , Ukuran perusahaan, audit tenure, dan financial distress berpengaruh terhadap voluntary auditor switching.
THE INFLUENCE OF STUDENTS' RELIGIOSITY ON FUJOSHI BEHAVIOR yani, Meri; R, M. Dahlan; Nawawi, Kholil
JURNAL EDUSCIENCE Vol 11, No 1 (2024): Jurnal Eduscience (JES), (Authors from Nigeria, India, and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v11i1.4395

Abstract

Religiosity is a person's level of knowledge and understanding of the religion he adheres to. Therefore it is very important for students to have religiosity. But not a few students who have religiosity but still do things that are forbidden by Allah SWT. As is the case in today's era, namely the rise of shows or readings about homosexuality. In fact, the average perpetrators of reading and watching are teenagers who are students. This study aims to determine the effect of students' religiosity on fujoshi behavior. The method used in this research is a quantitative approach with a field research approach. This research was conducted at SMA Negeri 2 Bogor City from September 2022 to February 2023. The population consisted of 175 class X students and a sample of 45 was selected by means of probability. Data collection was carried out using a questionnaire totaling 30 items with a validity value of 0.850 and 0.000 as a result of normality. The results of the study show that the fujoshi performers are not affected by religiosity. This means that students who are still undergoing worship such as praying five times a day, fasting and reciting the Koran but cannot make students stop being fujoshi where they are still doing fujoshi behavior such as reading and watching boys love.Keywords: Religiosity, Learners, Fujoshi BehaviorAbstrakReligiosity is a person's level of knowledge and understanding of the religion they adhere to. Therefore, it is very important for students to have religiosity. However, there are quite a few students who have religiosity but still do things that are prohibited by Allah SWT. As is happening nowadays, namely the rise in viewing or reading about homosexuality. In fact, on average, the perpetrators of this reading and watching are teenagers who are students. This research aims to determine the influence of students' religiosity on fujoshi behavior. The method used in this research is a quantitative approach with a field study approach. This research was carried out at SMA Negeri 2 Bogor City from September 2022 to February 2023. The population was 175 class X female students and a sample of 45 was selected using probability. Data collection was carried out using a 30-item questionnaire with a validity value of 0.850 and 0.000 as a result of normality. The research results show that fujoshi practitioners are not influenced by religiosity. This means that students who still carry out religious services such as praying five times a day, fasting and reciting the Koran cannot make students stop being fujoshi, where they still carry out fujoshi behavior such as reading and watching boys love.Keywords: Religiosity , Students , Behavior Fujoshi
The Concept of an Independent Curriculum According to Progressivism Theory Yani, Meri; Rahmi, Intan Aulia; Paramita, Widya; Devi, Rina; Desyandri, Desyandri
International Journal of Educational Dynamics Vol. 6 No. 1 (2023): International Journal of Educational Dynamics (IJEDs)
Publisher : Postgraduate School, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijeds.v6i1.106

Abstract

Education is the process of developing foundational skills that are essential for both mental and emotional intelligence. Teachers are currently facing challenges in implementing the curriculum for autonomous learning. The application of progressivism ideology to the concept of an independent learning curriculum is one possible answer to this problem. This study aims to investigate curricula for independent learning from a progressivist perspective. The library research method, which employs a philosophical hermeneutic approach and includes elements of description, interpretation, and comparison through reference studies related to the problem's theme, is the technique employed in this qualitative study in order to gain a thorough understanding of the findings. Content analysis is the method employed to examine and discover support for the notion demonstrating how the curriculum idea is separate from progressivism's philosophical tenets. A number of learning principles are extensively emphasized by progressivism, including: 1) the idea that students should be at the center of the educational process from the beginning to the conclusion; 2) Students act as engaged members of society; 3) the role of the instructor as a facilitator, offering guidance and instructions; 4) educational establishments aim to create a cooperative and democratic environment; and 5) students need to concentrate on problem solving rather than merely learning material. In opposition to progressivism's philosophical tenets, the Free Learning Curriculum aims to enhance Indonesia's human resource base, particularly during the industrial revolution 4.0.
Pendampingan Penyusunan Harga Pokok Produksi Hasil Pengolahan Limbah Kain dalam Meningkatkan Perekonomian Kelompok Wanita Tani Salimah di Nagari Sungai Abang Kecamatan Lubuk Alung Syafitri, Yulia; Asmeri, Rina; Yani, Meri; Silvera, Dica Lady; Anggraini, Meri Dwi; Hadya, Rizka; Delvianti, Delvianti; Bustari, Andre
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.231

Abstract

The aim of providing assistance to the community is to improve the skills of craftsmen in making products from fabric waste as well as preparing the cost of production of handicraft products. The method of community service is education with a lecture, discussion and practical work approach. The results obtained from this outreach activity are an increase in the digital knowledge and skills of KWT Salimah members regarding calculating the cost of production and the selling price of the production they produce. It is also hoped that this service will help them to care more about and protect the environment from pollution, especially from fabric waste and can also improve their skills by utilizing fabric scraps that are no longer usedabric waste and can also improve their skills by utilizing fabric scraps that are no longer used.
Co-Authors Andre Bustari Andriani, Zulvia Ariyanto, Darmadi Delvianti Delvianti Desyandri Desyandri Devi, Rina Elfia Sukma, Elfia Hadya, Rizka Handa Riska, Lidya Hesni, Deni Juliansyah, Rollis Lestari, Silvi Livia, Nelly Meri Dwi Anggraini Nawawi, Kholil Pertiwi, Intan Yulia Putri, Sri Yuli Ayu R, M. Dahlan Rahmi, Intan Aulia Rajaf, Suvikri Rice Haryati Rina Asmeri, Rina Rinadevi, Rinadevi Rizki Wahyu Yunian Putra Rosi, Suci Della Salfadri, Salfadri Setiawati, Iis Shahril, Sulthan Silvera, Dica Lady Simatupang, Adolf T Suci Wahyuni Susanti, Nelly Sutardjo, Agus Widya Paramita YULIA SYAFITRI