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All Journal Jurnal Teknologi Informasi dan Ilmu Komputer JURNAL KESEHATAN LINGKUNGAN (Journal of Environmental Health) Jurnal Teknologi Mineral dan Batubara Jurnal Manajemen & Keuangan Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Informasi dan Teknologi 'Arabiyya: Jurnal Studi Bahasa Arab Indian Journal of Forensic Medicine & Toxicology Bulletin of Computer Science Research Journal for Lesson and Learning Studies MATAAZIR (Jurnal Administrasi dan Manajemen Pendidikan) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Nusantara Education Edukasia: Jurnal Pendidikan dan Pembelajaran International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Pengabdian Bangsa Journal of Accounting, Management, Economics, and Business Triwikrama: Jurnal Ilmu Sosial Analysis : Journal of Education BEGIBUNG: Jurnal Penelitian Multidisiplin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah kawanad Jurnal Penelitian Progresif (JPP) Jurnal Teknologi Mineral dan Batubara Sagita Academia Journal Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced WATHAN: Jurnal Ilmu Sosial dan Humaniora Journal of Advanced Research in Social Sciences and Humanities JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Kolaborasi Akademika
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THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Nurhasanah; Husaini; Malika Alia Kasta; Rina Humaira
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2129

Abstract

This study aims to examine the influence of environmental accounting and corporate social responsibility on firm value. The population in this study consists of mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample was selected using purposive sampling with four criteria, resulting in 15 companies suitable for observation. This research employs multiple linear regression analysis using SPSS software. In this study, the environmental accounting variable is measured using the PROPER rating, the corporate social responsibility variable is measured using the GRI 4 index, and the firm value variable is measured using Tobin’s q ratio.
IMPROVING THE ABILITY TO USE ACCOUNTING SOFTWARE AS AN EFFORT TO IMPROVE THE QUALITY OF GRADUATES IN PREPARING FINANCIAL REPORTS AT SMAN 1 DEWANTARA AND SMKN 1 DEWANTARA ACEH UTARA Nurhasanah; Murhaban; Nur Afni Yunita; Husaini; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 3 (2023): November 2023 - February 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i3.1309

Abstract

This program is implemented at SMAN 1 Dewantara and SMKN 1 Dewantara. The problems faced by partners, namely students of SMAN 1 Dewantara and SMKN 1 Dewantara are; 1) Problems regarding the aspect of students' ability to make simple financial reports. 2) The problem of lack of knowledge and skills in using accounting software to produce effective and efficient financial reports. The aim of this activity is to find solutions to the problems faced by partners, namely students of SMAN 1 Dewantara and SMKN 1 Dewantara which the PKM Team carries out in community service programs, through mentoring and training. Preparing financial reports and using accounting software to improve the quality skills of SMAN 1 graduates Dewantara and SMKN 1 Dewantara.The method or approach offered and agreed upon with partners, namely SMAN 1 Dewantara and SMKN 1 Dewantara, is discussion of guidance, training, mentoring and evaluation of training results by holding skills tests.The outputs achieved by the PKM team are mandatory outputs in the form of; Service Reports, Publication of articles in OJS-based service journals or national seminar proceedings, Publication of activities in print or online media, and Collaboration documents with partners and additional output in the form of Copyright (IPR) service reports.
Enterprise Risk Management (ERM), Biaya Modal dan Nilai Perusahaan Perbankan di Indonesia Amika Putri; Husaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1404

Abstract

The study aims to test the impact of the application of enterprise risk management (ERM) on the value of a company with capital cost as an intervening variable. The population in this study is a banking company listed on the Indonesian Stock Exchange during 2017-2021. Using purposive sampling methods obtained samples of 43 banks or a bank of 204 observations. The data analysis method used is regression analysis. Based on the results of the test the hypothesis shows that the application of ERM has a positive effect on the value of the company, but the implementation of the ERM does not have an effect on capital costs, nor does the cost of capital have an impact on the company's value, so that the variable of capital costs is not as a mediation of relationship of application ERM and company value.
STRATEGI GURU DALAM MENYUSUN MODUL AJAR KURIKULUM MERDEKA PADA MATA PELAJARAN BAHASA INDONESIA DI SD NEGERI BALE ATU BENER MERIAH: penelitian deskriptif Nahdalia; Husaini; Misrina
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 In Process
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.31751

Abstract

ABSTRACTThis research is motivated by the implementation of the Merdeka Curriculum, which provides teachers with the flexibility to design contextual and student-centered learning processes. The study aims to describe the strategies employed by teachers in developing teaching modules for the Merdeka Curriculum in the subject of Bahasa Indonesia at SD Negeri Bale Atu, Bener Meriah Regency. However, in practice, teachers still face various challenges in independently preparing teaching modules. This study uses a qualitative approach with a case study method. The research subjects were five Bahasa Indonesia teachers for grades III, IV, and V at SD Negeri Bale Atu. Data collection techniques included in-depth interviews, questionnaires, and documentation. The collected data were analyzed descriptively through data reduction, data presentation, and drawing conclusions.The findings show that the strategies used by teachers in preparing teaching modules include: understanding learning objectives and outcomes, aligning materials with student characteristics, utilizing digital resources, compiling modules gradually, and collaborating through teacher working group (KKG) forums. Challenges encountered include limited understanding of the structure of teaching modules, lack of technical training, time constraints, and limited access to learning resources. Nevertheless, teachers employed various innovations to overcome these obstacles, such as self-directed learning, participating in online training, and developing contextual and adaptive modules to meet students’ needs.This research recommends the importance of practical training and intensive mentoring for teachers in preparing teaching modules for the Merdeka Curriculum, as well as the need to improve facilities and access to learning resources in schools.
Coconut Shells, Water Hyacinth and Rice Husks are Very Effective in Improving the Quality of Physical and Chemical Standards of Dug Well Water in Flood Areas Marlinae, Lenie; Biyatmoko, Danang; Husaini; Irawan, Chairul; Arifin, Syamsul; R Saidi, Akhmad; Fithria, Abdi; Zubaidah, Tien; M. Ratodi; A. Mourad, Khaldoon; Khairiyati, Laily; Waskito, Agung; H.D Lasari, Hadrianti; Khoiroh, Ianatul
JURNAL KESEHATAN LINGKUNGAN Vol. 16 No. 3 (2024): JURNAL KESEHATAN LINGKUNGAN
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jkl.v16i3.2024.255-265

Abstract

Introduction: Ensuring access to clean and safe drinking water is crucial, especially in flood-prone regions where the water quality in dug wells can deteriorate due to various physicochemical factors. This research was aimed to measure the effectiveness of natural materials in improving water quality based on physicochemical parameters and to compare water quality before and after treatment in Astambul Subdistrict of Banjar Regency, South Kalimantan Province. Methods: The study involved a survey of 192 private boreholes and dug wells across five villages in the Astambul Subdistrict, with 30 samples selected for detailed analysis. Key physicochemical parameters analyzed included total dissolved solids (TDS), dissolved oxygen (DO), turbidity, and total suspended solids (TSS). TDS, with a standard limit of 50 mg/L, served as a primary water quality indicator. DO, essential for gauging water oxygenation, and was measured as it results from photosynthesis and atmospheric absorption. Turbidity was assessed using a turbidimeter to determine water clarity, and a UV-vis Spectrophotometer 2008 was utilized to measure levels of iron (Fe) and mangasene (Mn). Results and Discussion: The findings demonstrated that coconut shells, husks, and water hyacinths improved water quality across physical and chemical parameters. Statistical analysis using t-tests showed improvements in these parameters after treatment. For example, DO levels increased in multiple villages, with the highest percentage in Kaliukan Village (59.2%) and decreases in turbidity and TSS. Conclusion: The study concluded that coconut shells, husks, and water hyacinths have potential to enhance physicochemical quality of water.
THE IMPACT OF DIGITAL PAYMENT, FINANCIAL TECHNOLOGY, AND CONSUMER SERVICE ON INCOME INCREASE FOR TOP 50 MSMEs Nurhasanah; Husaini; Nur Afni Yunita; Malika Alia Kasta; Rina Humaira
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2123

Abstract

This study aims to assess the impact of digital payments, financial technology, and consumer service on income growth among MSMEs in Banda Aceh. The study population consists of MSMEs in Banda Aceh, with purposive sampling selecting the top 50 MSMEs with the highest income growth during the observation period. The research uses a descriptive quantitative method with 50 MSME respondents in Banda Aceh. Data collection techniques include literature review, observation, interviews, questionnaires, and documentation. Data analysis uses multiple linear regression tests.
THE INFLUENCE OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY, AND FINANCIAL MANAGEMENT BEHAVIOR ON THE FINANCIAL WELL-BEING OF MSME ACTORS IN LHOKSEUMAWE, THE ROLE OF FINANCIAL STRESS Nur Balkis; Ghazali Syamni; Husaini; Darmawati Muchtar; Iswadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4232

Abstract

This study examines the influence of financial behavior, financial literacy, and financial management behavior on the financial well-being of micro, small, and medium enterprises (MSMEs) in Lhokseumawe, Indonesia, with a particular focus on the mediating role of financial stress. This study is a quantitative study using a purposive sampling technique with a sample of 145 respondents (MSME owners) in Lhokseumawe. The data source comes from primary data obtained through questionnaires. The data analysis technique used is PLS-SEM with SmartPLS software. The results show that financial behavior and financial management behavior have a significant positive influence on financial well-being, while financial stress has a negative impact on financial well-being. Financial stress mediates the relationship between financial behavior and financial well-being, as well as between financial management behavior and financial well-being. These findings underscore the importance of promoting good financial practices and stress management among MSMEs to improve their financial well-being and contribute to local economic development.
DETERMINANTS OF GREEN FDI: A CASE STUDY OF TOP FOREIGN COUNTRY INVESTORS IN INDONESIA Riga Sanjaya; Ghazali Syamni; Husaini; Darmawati Muchtar; Jummaini; Aiyub
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4249

Abstract

This study investigates the determinants of Green Foreign Direct Investment (Green FDI) in Indonesia by examining the effects of energy subsidies and the globalization index on Green FDI inflows. Panel data from six major investor countries during the 2020–2024 period were employed to test the research hypotheses. The results indicate that both energy subsidies and the globalization index have a positive and significant effect on Green FDI in Indonesia. These findings suggest that government policies supporting renewable energy and facilitating global economic integration play a key role in attracting environmentally sustainable investment. The study provides policy implications for decision-makers aiming to promote renewable energy development and advance Indonesia’s transition toward a low-carbon economy.
Strategi Sarak Opat dalam Mengelola Pengajian Masyarakat (Study Kasus Kampung Delung Tue Kecamatan Bukit Kabupaten Bener Meriah) rahman, abdul; Husaini; Marhamah
MATAAZIR: Jurnal Administrasi dan Manajemen Pendidikan Vol. 4 No. 2 (2023): Edisi Juli - Desember 2023
Publisher : STAIN Madina Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/jamp.v4i2.1463

Abstract

Pengembangan sumber daya manusia, melalui jalur pendidikan non formal, yang dilakukan di Kabupaten Bener Meriah adalah dengan kerjasama antara pemerintah daerah, dengan seluruh Sarak Opat yang ada pada setiap Kampung. Berdasarkan observasi awal penulis, ditemukan adanya pengajian masyarakat secara rutin, yaitu untuk Bapak-Bapaknya yang dikembangkan oleh lembaga Sarak Opat Kampung Delung Tue. Tujuan penelitian ini adalah 1)Untuk menganalisis bentuk strategi sarak opat dalam mengelola pengajian masyarakat (studi kasus Kampung Delung Tue Kecamatan Bukit Kabupaten Bener Meriah). 2)Untuk menganalisis implementasi strategi Sarak Opat dalam mengelola pengajian masyarakat (studi kasus Kampung Delung Tue Kecamatan Bukit Kabupaten Bener Meriah). 3)Untuk menganalisis factor pendukung dan penghambat strategi sarak opat dalam mengelola pengajian masyarakat (studi kasus Kampung Delung Tue Kecamatan Bukit Kabupaten Bener Meriah). Penelitian ini merupakan penelitian kualitatif, dengan jenis penelitian studi kasus. Hasil penelitian adalah: 1) Bentuk strategi Sarak Opat Kampung Delung Tue, dalam mengelola pengajian masyarakat adalah: a. perencanaan terdiri dari penyusunan panitia pengajian dan menyusun rencana kegiatan. b. Pelaksanaan, terdiri dari mengajak melalui kunjungan ke rumah, pemberian pengumuman di Masjid dan Menasah, dan mengajak dengan memberikan penekanan pada saat rapat desa, mewajibkan aparatur Kampung untuk mengikuti pengajian Bapak-Bapak, memberikan motivasi kepada masyarakat, dengan menyediakan fasilitas yang menarik, motivasi melalui penjelasan tentang keuntungan mengikuti pengajian, motivasi melalui penyambutan jamaah di masjid dengan senyum, salam dan sapa. c. Mengevaluasi kegiatan. 2) Impleimentasi strategi yang digunakan Sarak Opat dalam mengelola pengajian Bapak-Bapak, di Kampung Delung Tue sudah baik dan sangat efektif. Hal ini dengan melihat keberhasilan pengajian masyarakat, dengan menentukan indikator keberhasilan pengelolaan pengajian masyarakat.3) Faktor pendukung strategi Sarak Opat dalam mengelola pengajian masyarakat adalah adanya tekad yang kuat dari Sarak Opat, adanyatempat yang memadai, fasilitas yang memadai, timbulnya motivasi dalam diri masyarakat, adanya himbauan oleh Reje Kampung Delung Tue, adanya himbauan dari Bupati Bener Meriah, untuk menggalakkan pengajian bakda Magrib, dan keterlibatan Sarak Opat sebagai panitia. Sedangkan factor penghambat strategi Sarak Opat dalam mengelola pengajian masyarakat adalah listrik yang padam beberapa saat, rasa malu mengikuti pengajian karena usia yang sudah tua, jamaah yang cemas akan pencurian panen kentangnya, dan adanya pengaruh dari masyarakat yang tidak ikut pengajian.
Co-Authors A. Mourad, Khaldoon Abdi Fithria Abdul Rahman Adnan Affan, Junaidi M Afni Yan Syah Afrizal Afrizal Agus Salim Nazar agustina, imelda Ahmad Farhan, Ahmad Ahmad Fauzul Hakim Hasibuan Ahmad Thariq Ahmad Zubair Aiyub Akbar, Devin Akbar, Mufti Akhmad R Saidi Akhyar Ali, Masri ALI, NURDIN Alkhalis, Naufal Alvi Rahmah Amika Putri Amiruddin Ammara Ulfa Azizah Ananda, Ferdika Apriani Pattimura Apriani, Wiwin ARHAMI ARIS MAULANA Arlina Arlina, Arlina Arsa Cindy Safitri Aryanti, Putu Teta Prihartini At-Tharfi’in, Khairunnisa Azzura Bakhtiar, Dandi Bakri, Asri Ady Bibin Bintang Andriana cahya, uci dwi Chairil Akhyar Chairul Irawan Chaliluddin Cut Tria Faradilla Danang Biyatmoko Danang Biyatmoko, Danang Dany Miftahul Ula Darmawati Muchtar Darmawati Mukhtar Dedy Iskandar Dendy K. Pramudito Dianawati, Erika Arum Dinda Mutiara Dwi Selvi Wulandari Edhy, Sarwo Edy Miswar, Edy Eko Suhartono Fazliati Fitrawati Ilyas Ghazali Syamni Ghazali Syamni H.D Lasari, Hadrianti Haditiar, Yudi Haridhi, Haekal Azief Hasanuddin, Iskandar Hepi Boang Manalu Herlina, Beti Hijri Juliansyah Husni Husni Ichsan Setiawan Ichsan Setiawan Idal Bahri Ihsan Ikhsan Nur Ilham Ilham Zulfahmi Intan Malayana ISKANDAR Iswadi Izarul Machdar, Izarul Jeda Jumat Barus Jummaini Junizar, Junizar Karnawi Kamar, Karnawi Khairil Khalid, Zikrul Khoiroh, Ianatul Kris Handoko Laila Qadriah Laily Khairiyati Lala Merlita Lenie Marlinae Lenie Marlinae M Nural Fajri M. Nizar Machmud M. Ratodi Malika Alia Kasta Malika Aliya Kasta Maretna, Cut Nadilla Marhamah Marhamah . Maria Ulfah Maryanti Marzuki Masri Masri Meitria Syahadatina Noor Misbullah, Alim Misrina Muhammad Muhammad Arif Muhammad Daniel Fuat Muhammad Dava Rizki MUHAMMAD RIZAL Muhammad Yusra Muji Endah Palupi, Muji Endah Munira Ulfa Munira, Zaitun Murhaban Muttaqien Nahdalia Nanda, Muhammad Nardi, Masykur Nelly Al Audhah Niko NILAWATI Ninda Safitri Noor Komari Pratiwi, Noor Komari Noviana, Verra Nur Balkis Nur Fadli Nurhasanah Nurlela Pangastuti, Yunida Pradana, Anjas Putra Prajaputra, Vicky Putra, T. Edisah Putri, Adinda Nasa R Saidi, Akhmad Rahimi, Sayyid Afdhal El Rahmatullah Ratna Mutia Aprilla Ratna Sary Razali Thaib Razali Thaib Rianjuanda Rico Nur Ilham Riga Sanjaya Rina Humaira Rio Sahputra Ristati Rizka Rizka, Rizka Rizka Yuli Wahyuni Rizki Fadhilla Roselina Panghiyangan Rosita Sabri Sahli, Argun Salat , Junaidi Sayed Achmady Sayyid Afdhal El Rahimi Setiawati, Cut lilis Sirait, Phichiato Siti Nurafifah Qarimah Sri Rizky Sri Ulfa Junaidah Suhaeri Sumi Kartika Syahputra, Zulfiadi Agus Syahrituah Siregar Syahriza Syamsul Arifin Syamsul Arifin Syamsul Rizal Syarifah Meurah Yuni Tajuddin Tamlicha, Akram Tasya Handayani Terfiadi, Sari Yulis Thaib Rizwan Thaib Rizwan, Thaib Tien Zubaidah Tista Febriani Udink Aulia Umi Kalsum Wahyuddin Wardhiah Waskito, Agung Weni Astari, Weni Wibawa, Aditya Widya Lestari Nst Wulan Agustria Yulizar Yumna, Zaifi Yusra, Syarifah Yuswardi Zahnur ZairinNoor Zulfa Razi Zulfan Zulfikri