Article Per Year (5 Year)
p-Index From 2021 - 2026
7.676
P-Index
This Author published in this journals
All Journal Jurnal Hortikultura Indonesia (JHI) PROSIDING SEMINAR NASIONAL Wacana, Jurnal Sosial dan Humaniora Arena Hukum IJTIHAD Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah Dentino: Jurnal Kedokteran Gigi Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Pendas : Jurnah Ilmiah Pendidikan Dasar Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana MUWAZAH: Jurnal Kajian Gender Mudir : Jurnal Manajemen Pendidikan Forum Tarbiyah Jurnal Bina Ummat: Membina dan Membentengi Ummat Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Jendela Bunda Program Studi PG-PAUD Universitas Muhammadiyah Cirebon Jurnal Sistem Informasi Jurnal Ilmiah Wahana Pendidikan Journal of Midwifery and Public Health Jurnal Sistem Informasi Bisnis (JUNSIBI) Formosa Journal of Sustainable Research (FJSR) Adz-Zikr: Jurnal Pendidikan Agam Islam NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Riset Rumpun Agama dan Filsafat Jurnal Mutiara Ilmu Akuntansi Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Manajemen dan Ekonomi Kreatif Jurnal Pendidikan dan Ilmu Sosial Guruku: Jurnal Pendidikan dan Sosial Humaniora Jurnal An-Najat: Jurnal Ilmu Farmasi dan Kesehatan Vilvatikta: Jurnal Pengembangan Bahasa dan Sastra Daerah Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Nakula: Pusat Ilmu Pendidikan, Bahasa Dan Ilmu Sosial Wisesa: Jurnal Pengabdian Masyarakat Chatra: Jurnal Pendidikan dan Pengajaran Jurnal Media Akademik (JMA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL PENA PAUD SYAIKHONA: Jurnal Magister Pendidikan Agama Islam Al-Bidayah : jurnal pendidikan dasar Islam Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Jurnal Padamu Negeri Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat AL-Ikhtiar : Jurnal Studi Islam An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) TA’AWUN: Jurnal Pengabdian JABA Deposisi: Jurnal Publikasi Ilmu Hukum EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah TAKHADUM: Jurnal Penelitian & Pengabdian kepada Masyarakat MUBTADI: Jurnal Pendidikan Ibtidaiyah
Siti Rohmah
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Pengaruh Kepemilikan Manajerial Kepemilikan Institusional Dewan Komisaris Independen Terhadap Manajemen Laba dengan Komite Audit sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Periode 2017-2021 Siti Rohmah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1570

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan komisaris independen terhadap Manajemen Laba dengan Komite Audit sebagai variabel moderasi.. penelitian ini mencari pembenaran dan seberapa besarnya pengaruh setiap variabel independen dan moderasi. Sampel yang digunakan dalam penelitian ini diambil dengan metode purposive sampling dengan kriteria sampel. Sampel yang digunakan dalam penelitian ini adalah data sekunder dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Setelah dilakukan reduksi dengan kriteria yang ditetapkan pada 18 perusahaan sebagai sampel. Analisis data menggunakan analisis regresi linier berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa secara simultan berpengaruh Kepemilikan Manajerial, Kepemilikan Institusional dan Dewan Komisaris Independen. Secara partial tidak ada pengaruh kepemilikan manajerial, kepemilikan institusional maupun dewan komisaris independen terhadap manajemen laba. Untuk variabel moderasi hanya satu variabel yang memoderasi yaitu Kepemilikan Institusional terhadap Komite Audit.
ANALISIS BREAK EVEN POINT (BEP) SEBAGAI ALAT PERENCANAAN LABA Siti Rohmah; Maya Fitria
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v13i2.3129

Abstract

Penelitian bertujuan karena melihat kondisi penurunan dan peningkatan total penjualan dan laba bersih pada perusahaan UD. Heri Jaya pada Tahun 2018-2022. Pada Tahun 2022 penjualan mengalami penurunan menjadi Rp 61.967.950.000. Hal ini terjadi akibat dampak dari pandemi Covid-19. Jenis penelitian ini adalah deskriptif kuantitaif yang dilaksanakan pada data-data keuangan UD. Heri Jaya. Metode analisis data dalam penelitian ini adalah perhitungan Break Even Point (BEP), perhitungan margin kontribusi, dan perhitungan perencanaan laba. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa pada tahun 2018 perusahan UD. Heri Jaya memperoleh BEP Unit beras 5 kg sebesar 12.462 unit, beras 10 kg sebesar 4.492 unit, dan beras 25 kg sebesar 1.524 unit. Pada tahun 2019, diperoleh BEP Unit beras 5 kg sebesar 9.232 unit, beras 10 kg sebesar 3.941, dan beras 25 kg sebesar 1.472 unit. Pada tahun 2020 BEP Unit beras 5 kg sebesar 17.550 unit, beras 10 kg sebesar 7.201 unit, dan beras 25 kg sebesar 2.649. Pada tahun 2021 BEP Unit beras 5 kg sebesar 18.211, beras 10 kg sebesar 7.381, dan beras 25 kg sebesar 2.661. pada tahun 2022 BEP Unit beras 5 kg sebesar 12.684, beras 10 kg sebesar 5.750, dan beras 25 kg sebesar 2.411 unit. Setelah dilakukan analisis BEP terhadap perusahaan UD. Heri Jaya dismpulkan bahwa analisis BEP dapat mempermudah perusahaan untuk mengetahui seberapa besar unit yang harus dijual guna memperoleh laba yang diharapkan.
PRAKTIK MANAJEMEN LABA : PERAN GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Siti Rohmah; Evllyshin Pakadang; Agus Riyanto; Pantas P Pardede; Nadiya Yunan; Nur Patul Auliah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3563

Abstract

The purpose of this study was to determine the influence, both partially and simultaneously, between the independent board of commissioners, managerial ownership, audit committee and financial distress on earnings management in property and real estate companies listed on the IDX for the 2021-2023 period. The research method used in this study is to use the inferential method to analyze the relationship between variables with hypothesis testing. The data source in this study is in the form of secondary data obtained through the company's financial reports. The data analysis technique used is multiple linear regression. The results of this study indicate that the independent board of commissioners, managerial ownership, audit committee and financial distress partially affect earnings management, and simultaneously Good Corporate Governance consisting of an independent board of commissioners, managerial ownership, audit committee and financial distress has an effect on earnings management
PROFITABILITAS MEMODERASI HUBUNGAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Siti Rohmah; Erni Setiawati; Agus Riyanto; Umar Hi Salim; Jily Endang
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3939

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh green accounting kinerja lingkungan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi studi kasus perusahaan pertambangan periode tahun 2020-2023. Penelitian ini merupakan kuantitatif, populasi pada penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di BEI dengan pengambilan sampel teknik Purposive Sampling. Sampel yang digunakan sebanyak 10 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian dapat disimpulkan bahwasanya green accounting berpengaruh terhadap nilai perusahaan sedangkan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan dan profitabilitas tidak berpengaruh terhadap nilai perusahaan. Secara simultan green accounting, kinerja lingkungan dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan. Analisis moderasi variabel profitabilitas tidak mampu memoderasi hubungan green accounting terhadap nilai perusahaan dan variabel profitabilitas tidak mampu memoderasi hubungan kinerja lingkungan terhadap nilai perusahaan.
Pengukuran Efisiensi PT Mustika Ratu Tbk Periode 2008-2024 Dengan Model DEA Rindiani; Siti Rohmah
Jurnal Administrasi Bisnis dan Akuntansi (JABA) Vol. 1 No. 3 (2026): April-Juni
Publisher : Samudra Ilmu Indonesia

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

Abstract

Penelitian ini bertujuan mengukur efisiensi laporan keuangan PT Mustika Ratu Tbk periode 2008–2024. Dengan menggunakan pendekatan kuantitatif, penelitian ini menerapkan metode Data Envelopment Analysis (DEA) model CCR yang berorientasi pada input melalui software R. Variabel input terdiri dari Total Aset, HPP, dan Biaya Operasional, sedangkan variabel output meliputi Penjualan Bersih dan Laba Bersih. Hasil analisis menunjukkan perusahaan mencapai efisiensi penuh ( θ = 1.000) pada 5 tahun pengamatan. Namun, 12 tahun sisanya mengalami inefisiensi dengan skor rata-rata keseluruhan 0,9733. Skor terendah tercatat pada tahun 2024 sebesar 0,9269 yang terindikasi akibat kurang optimalnya pemanfaatan aset. Berdasarkan hasil tersebut, perusahaan disarankan mengoptimalkan alokasi biaya operasional dan meningkatkan produktivitas aset. Penelitian selanjutnya disarankan untuk memperluas objek pada skala multi-perusahaan serta menggunakan model DEA lainnya seperti BCC atau SBM.
TOXICITY TESTING OF CHITOSAN OF PAPUYU FISH SCALE (Anabas testudineus) TOWARD BHK-21 FIBROBLAST CELLS Siti Rohmah; Muhammad Yanuar Ichrom Nahzi; Deby Kania Tri Putri
Dentino: Jurnal Kedokteran Gigi Vol 9, No 1 (2024)
Publisher : FKG ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/dentino.v9i1.18857

Abstract

       Background: Pulp capping is a treatment that aims to maintain the viability of the pulp tissue. Calcium hydroxide (Ca(OH)2 is a material that is often used for pulp capping procedures. However, this material does not provide a good adaptation to dentin. Therefore, an alternative material that is more biocompatible is needed, one of which is by using papuyu fish scale chitosan. papuyu fish as an alternative material must be proven to have no toxic effects. Purpose: to analyze whether the chitosan of papuyu fish scales (Anabas testudineus) is toxic to BHK-21 fibroblast cells using the MTT assay method. Methods: This study was a pure experimental study with a post-test-only design with a control group design consisting of 12 groups. The group given the chitosan treatment of papuyu fish scales consisted of 10 groups with concentrations of 10%, 20%, 30%, 40%, 50%, 60%, 70%, 80%, 90% and 100% with 2 control groups namely control cells. and media control. Results: The results showed that the chitosan of papuyu fish scales did not have a toxic effect on BHK-21 fibroblast cells because the percentage value of cell viability of the entire treatment group was > 60% and the IC50 value was > 0.1%, which was 5.405 %. Conclusion: There was no toxic effect after administration of papuyu fish scales chitosan (Anabas testudineus) with concentrations of 10%, 20%, 30%, 40%, 50%, 60%, 70%, 80%, 90%, and 100% on cells BHK-21 fibroblasts. Keywords: BHK-21 fibroblast cells, Papuyu fish scale chitosan, Toxicity test
REKONSTRUKSI GENDER MELALUI MEDIA ALAT PERMAINAN EDUKATIF DALAM PENDIDIKAN INKLUSIF DI RA AT-TARTIL Euis Nurlaela; Siti Rohmah; Usman Armaludim; Ia Hadiyat; Rismawati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59248

Abstract

The persistence of gender stereotypes within early childhood education settings necessitates learning initiatives that promote the values of equality from an early age through media that are appropriate to children's developmental characteristics. This study aims to describe gender reconstruction through Educational Play Tools (EPT) within inclusive education at RA At-Tartil. The study employed a qualitative method using a field study approach. The research was conducted at RA At-Tartil. Data were collected through observation, in-depth interviews, and documentation involving the principal, teachers, and students as research participants. Data analysis employed an interactive model consisting of data reduction, data display, and conclusion drawing. The findings revealed that the use of Educational Play Tools at RA At-Tartil provided equal opportunities for both boys and girls to participate in various learning and play activities. Furthermore, the implementation of inclusive education through Educational Play Tools was found to minimize gender stereotypes and foster more positive social interactions among children. This study concludes that Educational Play Tools serve as an effective learning medium in establishing a gender-responsive inclusive educational environment for early childhood learners.
Studi Kasus: Penerapan Sistem Pembayaran Digital pada Pelaku UMKM di Kampung Wisata Sukadiri Udin Bahrudin; Deni Rusli; Muhamad Arifudin; Silivia Nengsih; Siti Rohmah
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 3 (2026): Agustus: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i3.10137

Abstract

The development of digital technology has brought significant changes to economic transaction systems, including the Micro, Small, and Medium Enterprises (MSMEs) sector. Digital payment systems are one of the innovations that can help MSMEs improve the convenience, speed, and efficiency of transaction processes. This study aims to analyze the implementation of digital payment systems among MSME actors in Sukadiri Tourism Village and to identify the benefits, challenges, and level of acceptance of digital payment methods in their business activities. This study employs a descriptive approach using a case study method. Data were collected through observation, interviews, and documentation involving MSME actors operating in Sukadiri Tourism Village. The results of this study are expected to provide an overview of the utilization of digital payment systems in supporting MSME transaction activities, particularly in improving payment convenience and expanding transaction method options for consumers. Furthermore, this study is expected to serve as an evaluation and reference for MSME actors and relevant stakeholders in enhancing the utilization of digital payment technology as part of efforts to support digital transformation and economic development in Sukadiri Tourism Village.
Dinamika Netralitas Gender (Gender-Neutral) pada Tindak Pidana Perkosaan menurut Pasal 473 UU No. 1 Tahun 2023 dalam Perspektif Hukum Progresif Siti Rohmah; Sugeng Riyadi; Ferdy Viandra; Anindita Irvan Wiryawan
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 4 No. 2 (2026): Juni : Deposisi: Jurnal Publikasi Ilmu Hukum
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v4i2.6673

Abstract

The regulation of rape as a criminal offense under Article 285 of Law No. 1/1946 concerning the former Criminal Code is considered gender-specific because it positions men as perpetrators and women as victims, making it unable to fully accommodate the development of sexual violence and the need for equal legal protection. The enactment of Law No. 1/2023 concerning the new Criminal Code through Article 473 introduces a gender-neutral concept that broadens legal subjects without distinguishing based on sex. This study aims to analyze the application of Article 473 of the new Criminal Code and its compatibility with the concept of Progressive Law. This study employs a normative juridical method using statutory and conceptual approaches. The findings indicate that Article 473 reforms the construction of criminal law by shifting the focus from biological aspects toward the protection of bodily integrity, sexual freedom, and consent. This provision is consistent with the principles of Progressive Law, which places human beings at the center of law, while strengthening human rights protection through the principles of equality before the law and non-discrimination. However, its effective implementation still requires harmonization of criminal procedural law, enhanced capacity of law enforcement officials, and changes in legal culture to ensure inclusive, equitable, and optimal protection for victims.
Exploring Teachers’ Strategies in Strengthening Reading and Writing Literacy to Enhance Students’ Creative Writing Skills at Madrasah Ibtidaiyah Tri Astuti, Efi; M.Fahmi Maulana; Siti Rohmah
Al-Bidayah : Jurnal Pendidikan Dasar Islam Vol. 17 No. 1 (2025): Al-Bidayah : jurnal pendidikan dasar Islam
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/al-bidayah.v17il.12242

Abstract

Literacy plays a pivotal role in shaping students’ intellectual, moral, and creative capacities, especially within Islamic elementary education. However, many students in Indonesia still struggle to connect reading and writing literacy with creative expression. This study explores teachers’ strategies in strengthening reading and writing literacy to enhance students’ creative writing skills at Madrasah Ibtidaiyah Negeri (MIN) 4 Demak. Using a qualitative field research design involving observations, interviews, and documentation, the findings reveal that literacy programs at MIN 4 Demak are implemented holistically, that is, integrated across daily routines, classroom instruction, and extracurricular activities. These include morning reading habituation (Gerakan Literasi Madrasah), guided writing sessions, Qur’an-based reflection journals, and creative literacy events such as “Literacy Fridays” and “Writing Corners.” Teachers function as facilitators by modeling expressive reading, scaffolding students’ ideas during brainstorming, and guiding them to express Islamic moral values through stories, poems, and reflective essays. Through these activities, students not only develop linguistic and creative abilities but also strengthen their moral awareness and self-confidence. The results suggest that integrating literacy practices with Islamic educational values fosters a sustainable literacy culture one that nurtures creativity, critical thinking, and character development among elementary students.
Co-Authors Abdul Muhid Achmad Abdul Azis Adi Pancoko Agus Riyanto Ahmad Ikhlasul Amal Ahmad Jauharuddin Ahmad Qurtubi Ahmad Salafudin Ahmad Supena Ahmad Ta’rifin Alexander, Dieovan Firdaus Alifa Nur Fitri Alisha Prameswari Ganandi Aliza Nirmalasari Alvin Rafi Rizqullah Amelia Damayanti Anindita Irvan Wiryawan Anisa Nurhasanah Arditya Prayogi Aria Cakra Wibawa Asih Selma Al Karamy Azkia Nida Bambang Supriyono Dede Rubai Misbahul Alam Deni Rusli Desty Endra Wati Subroto Dian Kasoni Diana Anggraini Dwi Jiyan Sukmawati Dwi Saputri, Rena Nugraini El Syam, Robingun Suyud Erna Melastuti Erni Setiawati Euis Nurlaela Evllyshin Pakadang fahmah rahma tullah Ferdy Viandra Firdha Aprilyani Halili Halili Hanif Prasetyawan Ia Hadiyat Ichrom Nahzi, Muhammad Yanuar Ilwan Aliansah Imas Mahliah Ina Agustin Intan Rahmawati Irvan Iswandi Isnawati ulva Jaenudin Jekmal Malau Jily Endang Juang G. Kartika Juhrah M. Arib Jumadi Jumadi Khasnah Syaidah Khusnul Fathoni Lucky Dafira Nugroho M. Astri Yulidar Abbas M. Khairul Muluk M. Rohma Rozikin M. Rokhma Rozikin M.Fahmi Maulana Magdalena, Caroline Julyana Martinus Robert Hutauruk Mawarni, Zakia Maya Fitria Moh Zainullah Mohammad Febri Hibatullah Muhamad Arifudin Muhimatul Ifadah Munir Alinu Mulki Musfirotul Hasanah MUTMAINAH Mu’tasim Billah Nadya Yunan Nanang Qosim Nayla Firda Aulia NAZARUDIN HANIF Nela Avrilia Salsabila Ningrum, Mirza Cahya Novita Alfa Ramadhan Nur Chanifah Nur Patul Auliah Nurhayati Pamungkas, R Wisnu Prio Pantas P Pardede Ratna Suminar Rifqi Syahid Assu’ud Rindiani rindy aribah Rismawati Risqi Andini Rizal Firdaus Rizal Maulana Rosmaiyadi Saarah Hamidah Asmara Indratno Salis Irvan Fuadi Sera Nurlita Sevi Selviani Putri Shafira Intan Anggraini Shella Anis Safitri Sheza Nazwa Aulia Shinta Puspa Dwiyanti Silivia Nengsih Siti Aisyah SITI FATIMAH Siti Habiba Siti Mita Mutaminah Siti Muhibah Siti Nafisa Siti Sarah Zakiyah Siti, rohmah Sitohang, Hariyanti SOBIRIN Sofia Maqom Sofianti Hidayat Sri Eka Lestari Nurjannah Sri Heryani Sugeng Riyadi Sulis putri dewi Sumriyah Sumriyah Sunan Baedowi Tiara, Indah Leandra Titin Purwaningsih Tri Astuti, Efi Tri Putri, Deby Kania Udin Bahrudin Umar Hi Salim Usman Armaludim Uswatun Hasanah Widodo Wika Hardika Legiani Winarti Yoseb Boari Yudita Ingga Hindiarti Yudiyanto Joko Purnomo