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All Journal Jurnal Akuntansi Multiparadigma Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat AbdiMas JURNAL MUTIARA AKUNTANSI Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Akuntansi Kesatuan JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) JSCS SINTESA Jurnal Studi Keislaman
Rahmawati, Wulan
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Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking Nurrahmawati, An; Rahmawati, Wulan; Perwitasari, Dian; Kurniawati, Estetika Mutiaranisa
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.9462

Abstract

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.
ANALISIS PIUTANG TAK TERTAGIH TERHADAP PERPUTARAN PIUTANG PADA PT ASTRA INTERNASIONAL TBK TAHUN 2018-2022 Gunardi, Gunardi; Aripah , Tiara; Rahmawati, Wulan; Ibrahim, Amelia; Keizer, Hendriady de
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 3 No 1 (2024): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v3i1.85

Abstract

This research analyzes how uncollectible receivables are in relation to the amount of receivable turnover at PT Astra Internasional Tbk. This research uses a descriptive approach. This analysis method uses the bad debts ratio and the accounts receivable turnover ratio to prioritize systematic observations of research activities and produce relevant and focused results. The results of the research show that the risk of bad debts at PT Astra Internasional Tbk has decreased from 2018 to 2022. This is different from the results of previous research from 2012 to 2017. This shows the effectiveness of the company's efforts to ensure that management of receivables runs well. . The arrears ratio of PT Astra Internasional Tbk shows that there is a low possibility that receivables cannot be collected.
FROM BRICKS TO BRAINPOWER: THE ROLE OF INTELLECTUAL CAPITAL AND FIRM SIZE Nurrahmawati, An; Aini, Annisa Qurrota; Rahmawati, Wulan; Joseph, Corina
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.22

Abstract

Abstrak – Dari Fisik Menuju Kecerdasan: Peran Modal Intelektual dan Ukuran PerusahaanTujuan Utama – Penelitian ini menginvestigasi pengaruh modal intelektual dan nilai perusahaan serta moderasi ukuran perusahaan.Metode – Penelitian ini menggunakan metode Analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor properti dan real estat Indonesia selama tahun 2018-2022.Temuan Utama – Penelitian ini menemukan bahwa modal intelektual, terutama human capital dan capital employed, meningkatkan nilai perusahaan secara agregat. Sebaliknya, modal struktural memiliki pengaruh negatif. Meskipun demikian, ukuran perusahaan memperlemah pengaruh negatif dari modal struktural terhadap ukuran perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori RBV dalam mencapai keunggulan kompetitif. Selain itu, penelitian ini berdampak pada perusahaan untuk memprioritaskan investasi dalam modal intelektual.Kebaruan Penelitian – Penelitian ini memiliki kebaruan berupa moderasi ukuran perusahaan dan uji robust nilai perusahaan. Abstract - From Bricks to Brainpower: The Role of Intellectual Capital and Firm SizeMain Purpose - This study investigates the effect of intellectual capital, firm value, and moderation of firm size.Method - This study employs a multiple regression analysis method. The sample of this study is Indonesian property and real estate sector companies from 2018 to 2022.Main Findings - This study found that intellectual capital increases aggregate firm value, especially human capital and capital employed. In contrast, structural capital has a negative effect. However, firm size weakens the negative impact of structural capital on firm size.Theory and Practical Implications - This study confirms the RBV theory in achieving competitive advantage. In addition, this study implies that companies should prioritize investment in intellectual capital.Novelty - This study is a novely in the form of moderation of firm size and robust test of firm value.
INCREASING STUDENTS' DISASTER LITERACY THROUGH THE DISASTER MITIGATION CARD GAME (CAMIBEE) Huda, Putriani Chayati; Rahmawati, Wulan; Khoeri, Ahmad Yusron; Nur Hayati, Muriani
Journal of Social Comunity Services (JSCS) Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.179

Abstract

General background: Disaster literacy is crucial in equipping students with knowledge and preparedness for disaster risk reduction. Specific background: Previous educational approaches to disaster mitigation often lack engaging and interactive methods, which may reduce students' motivation to learn about disaster preparedness. Knowledge gap: Despite the significance of disaster education, there is a need for innovative approaches that effectively convey disaster mitigation concepts in a way that captivates students' interest. Aims: This community service program aims to enhance disaster literacy through the implementation of a disaster mitigation card game, "Camibee," an adaptation of the Monopoly game, which encourages active learning and critical thinking among high school students. Results: The program demonstrated that the game-based learning method, particularly using the Camibee card game, significantly increased student engagement and understanding of disaster mitigation concepts. Students were enthusiastic, which translated into improved motivation to learn about disaster risk reduction. Novelty: This study presents a novel approach by integrating a competitive, enjoyable board game with educational content on disaster mitigation, providing an alternative to traditional disaster literacy education. Implications: The program contributes to the development of effective disaster education strategies that not only enhance students' disaster preparedness but also foster active participation and awareness. The findings suggest that this game-based approach could be widely applied in disaster education to improve literacy and preparedness in schools, empowering students to become agents of change in disaster risk management.
Pengaruh Woman On Board Room Terhadap Kinerja Perusahaan Mahyuni, Sri; Rahmawati, Wulan
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3520

Abstract

This paper examines the relationship between woman in board and company performance.  Measurements of dependent and independent variables in this study, for company performance used ROA and ROE and for firm value by TobinsQ. Measurement of Women on Board (WOB) is measured based on the sum of the number of woman on the board of commissioners and board of directors divideb by the total number of boards. Measurement of WOB considered that Indonesia adheres to a Double tier system. In this study, differences in the composition of the number of women in the structure of the board of commissioners and the board of directors were carried out. This research is an association study that is tested by OLS regression by STATA Software. Using 3 listed company sectors on the IDX based on the Report In 2018, this study found that there was a significant negative effect on the relationship between the number of women in the board of commissioners and board of director’s structure on company performance.
PEREMPUAN DAN TRANSFORMASI DIGITAL: PENGUATAN KAPASITAS SUMBER DAYA MANUSIA, PEMASARAN DAN PENGELOLAAN KEUANGAN DI UMK KELURAHAN DURI KEPA Sofia, Regina Deka; Meria, Lista; Rojuaniah, Rojuaniah; Djunaedi, Mira Kartika Dewi; Rahmawati, Wulan
Jurnal Pengabdian Masyarakat AbdiMas Vol 11, No 5 (2025): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v11i5.9469

Abstract

AbstrakDigitalisasi proses bisni memberikan peluang sekaligus tantangan bagi pelaku usaha mikro dan kecil (UMK) perempuan di Indonesia. Untuk dapat bertahan dan berkembang, UMK perempuan dituntut memiliki kemampuan adaptif terhadap perkembangan teknologi. Namun, rendahnya literasi digital dan keterbatasan akses informasi membuat banyak pelaku UMK perempuan belum optimal dalam memanfaatkan teknologi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan UMK perempuan di Kelurahan Duri Kepa Jakarta Barat melalui penyuluhan tentang penguatan karakter kewirausahaan dan sumber daya manusia adaptif, pemasaran digital, serta pencatatan keuangan berbasis aplikasi digital. Metode pelaksanaan meliputi ceramah interaktif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap pentingnya digitalisasi dalam pengelolaan usaha, meskipun penerapan praktis masih memerlukan pendampingan lanjutan. Program ini membuktikan pentingnya peran aktif perguruan tinggi dalam mendukung pemberdayaan ekonomi berbasis digital bagi pelaku UMK perempuan. Kata kunci : pemasaran digital, keuangan digital, usaha mikro dan kecil, sumber daya manusia
The Influence of Corporate Social Responsibility (CSR) on Customer Loyalty Mediated by Customer Satisfaction, Trust, Word of Mouth (WOM), and Company Reputation Rahmawati, Wulan; Kustiawan, Unggul
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3480

Abstract

Retaining customers is important for companies because the cost of acquiring new customers is much greater than the cost of maintaining relationships with current customers. This is because loyal customers will certainly provide a positive image for the company and generate word of mouth promotion in acquiring new customers. The purpose of this study is to examine the effect of Corporate Social Responsibility (CSR) on customer loyalty mediated by Customer Satisfaction, Trust, Word of Mouth (WOM), and Corporate Reputation. Type data Which used is data primary, is data Which sourced or managed in a way direct by researcher. Collection data in study This done through questionnaire with using google-form . The population of this study were customers who had been Government Banks for more than 1 (one) year, namely Bank Mandiri, Bank BNI, and Bank BRI and were over 17 years old (seventeen years old). The sample in this study was 100 customers of Government Banks, namely Bank Mandiri, Bank BNI, and Bank BRI who have used and are still using the services of these banks. This study uses the Structural Equation Model (SEM) approach with a measurement model assisted by the Smart PLS program version 3.2.9. Furthermore results study show that corporate social responsibility has a significant positive effect on customer satisfaction, trust, word of mouth, corporate reputation , and customer loyalty. Then the variables customer satisfaction, trust, corporate reputation found has a significant positive effect on customer loyalty, but the word of mouth variable does not affect customer loyalty . Furthermore, it was found that customer satisfaction, trust, and corporate reputation can mediate the relationship between corporate social responsibility and customer loyalty . However, the corporate social responsibility variable does not affect customer loyalty with word of mouth as a mediator.
IMPLEMENTASI SUPERVISI PENDIDIKAN DI SMKS NAHDLATUL ULAMA TASIKMALAYA Mu'awwanah, Muna Fathiyyatul; Halimah, Ai Hilyatul; Rahmawati, Wulan
An-Nahdliyyah: Jurnal Studi Keislaman Vol 4 No 1 (2025): An-Nahdliyyah : Jurnal Studi Keislaman
Publisher : Institut Nahdlatul Ulama Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70502/ajsk.v4i1.172

Abstract

Education is a conscious effort aimed at developing science and technology, outlook on life, life attitudes, and skills of individuals and groups to achieve maturity in society. Teachers as educators play an important role in developing the potential of learners, in accordance with Law No. 20/2003 on the National Education System which recognizes them as professionals. This research explores educational supervision at SMKS Nahdlatul Ulama Tasikmalaya, assessing how the implementation of supervision by principals affects teacher performance. Supervision was conducted by the principal, vice principal for curriculum, and certified senior teachers. The research method used is a qualitative survey with data collection techniques through in-depth interviews and observations.The results show that supervision at SMKS Nahdlatul Ulama has been well planned and implemented, although there are some areas that need improvement, such as budget allocation and communication effectiveness. Collaboration between supervisors and teachers, as well as school support, are the keys to successful supervision. The evaluation shows that supervision has a positive impact on improving the quality of learning and teachers' professionalism. In conclusion, the implementation of educational supervision by principals in SMKS Nahdlatul Ulama Tasikmalaya significantly affects teachers' performance and improves the quality of education in the school. The school principal
Environmental Disclosure Under CEO Influence: The Silent Role of Female Board Members Asiah, Nur; Rahmawati, Wulan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3833

Abstract

Indonesia, a major greenhouse gas emitter in Southeast Asia, faces increasing pressure to enhance environmental transparency through carbon emissions disclosure in corporate reporting. This study aims to examine how institutional ownership and chief executive officer power influence carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2023, with female directors as a moderating variable. Using a sample of 13 companies, yielding 52 firm-year observations, data were collected from annual and sustainability reports. A random effect regression model, supported by diagnostic tests for normality, multicollinearity, and heteroskedasticity, was employed to analyze the relationships. The carbon emissions disclosure index measured disclosure levels, while chief executive officer power was assessed through a composite index of duality, tenure, education, share ownership, and age. Findings show that chief executive officer power positively affects carbon emissions disclosure, while institutional ownership has no significant impact. The presence of female directors negatively moderates the relationship between institutional ownership and disclosure, suggesting limited influence due to tokenism. This study highlights the pivotal role of chief executive officer leadership in driving environmental transparency and recommends empowering female directors in strategic roles to enhance disclosure practices in Indonesia’s energy sector.
Application-Based Transportation Technology Analysis: Case Study of PT. Gojek Indonesia Royani, Solihin; Ruswandi, Ditha Rahayu; Rahmawati, Wulan; Nurkholifah, Annisa; Fauziah, Devi; Maharani, Nabila Sephia Putri
SINTESA Vol. 16 No. 1 (2025): Sintesa
Publisher : SINTESA

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

Abstract

Currently, the development of technology and information throughout the world is increasingly rapid. Digital transformation has changed the face of global industry significantly. One striking example is PT. Gojek Indonesia, a technology company from Indonesia, has played an important role in changing the paradigm of transportation services in Southeast Asia. Gojek offers online transportation services that provide solutions to various problems faced by society, and access to this service can be done anytime and anywhere. PT Gojek Indonesia is now known as one of the leading technology companies in the country, with a variety of services including motorbike taxi transportation, goods delivery, and digital payment systems. This article will present an in-depth analysis of Gojek's journey, starting from its initial founding by Nadiem Makarim to its current position as an industry leader. Through a SWOT analysis approach, this article will also explore the strengths, weaknesses, opportunities and threats facing Gojek. Apart from that, the strategies implemented by the company to achieve its goals will also be explained in detail. In this article, we will also highlight Gojek's advantages and disadvantages in meeting customer needs as well as the challenges that must be faced in facing competition with conventional industries and developments in electronic media.
Co-Authors Aini, Annisa Qurrota Aripah , Tiara Dian Perwitasari Djunaedi, Mira Kartika Dewi Fauziah, Devi Gunardi Gunardi Halimah, Ai Hilyatul Hendriady de Keizer Huda, Putriani Chayati Ibrahim, Amelia Joseph, Corina Khoeri, Ahmad Yusron Kurniawati, Estetika Mutiaranisa Kustiawan, Unggul Maharani, Nabila Sephia Putri Mahyuni, Sri Meria, Lista Mu'awwanah, Muna Fathiyyatul Nur Asiah Nur Hayati, Muriani Nurkholifah, Annisa Nurrahmawati, An Rojuaniah Rojuaniah Royani, Solihin Ruswandi, Ditha Rahayu Sofia, Regina Deka