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All Journal JBIO: jurnal biosains (the journal of biosciences) Jurnal Simetris Sainteknol : Jurnal Sains dan Teknologi Artika AL-ATHFAAL : JURNAL ILMIAH PENDIDIKAN ANAK USIA DINI Pendas : Jurnah Ilmiah Pendidikan Dasar JUTIM (Jurnal Teknik Informatika Musirawas) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal Multicultural of Islamic Education Jurnal Isema : Islamic Educational Management Jurnal Widya Prosiding Konferensi Nasional PKM-CSR JDEP (Jurnal Dinamika Ekonomi Pembangunan) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Prioritas : Jurnal Pengabdian Kepada Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya ALSYS : Jurnal Keislaman dan Ilmu Pendidikan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar JURMADIKTA International Journal of Management and Business Economics Jurnal Mutiara Pendidikan Journal of Management and Social Sciences Jurnal Sadewa: Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial Santri : Jurnal Ekonomi dan Keuangan Islam JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Bhakta Dental Journal Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Jurnal Riset Sosial Humaniora dan Pendidikan Islamic Education
Siti Aisyah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peran Akuntansi Keberlanjutan dalam Meningkatkan Kinerja ESG dan Mendorong Transparansi Perusahaan PT Unilever Indonesia Tbk Devina Aulia Wardani; Siti Aisyah; Titek Rachmawati
Jurnal of Management and Social Sciences Vol. 4 No. 2 (2026): April : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i2.828

Abstract

Penelitian ini bertujuan menganalisis peran akuntansi keberlanjutan dalam mengoptimalkan kinerja Environmental, Social, and Governance (ESG) serta memperkuat transparansi korporasi. Mengadopsi pendekatan kualitatif melalui metode studi literatur dari jurnal ilmiah, buku, serta laporan keberlanjutan PT Unilever Indonesia Tbk, hasil penelitian mengungkap bahwa akuntansi keberlanjutan secara signifikan meningkatkan performa ESG pada dimensi lingkungan, sosial, dan tata kelola, sekaligus mempertajam transparansi, akuntabilitas, serta kepercayaan stakeholders. Meskipun demikian, tantangan utama meliputi kurangnya standar pelaporan yang seragam dan kesulitan pengukuran data non-keuangan. Secara keseluruhan, akuntansi keberlanjutan menjadi instrumen strategis untuk mendukung peningkatan kinerja ESG dan keberlanjutan bisnis berkelanjutan.
PENGARUH KUALITAS PRODUK, KECEPATAN LAYANAN DAN SUASANA RESTORAN TERHADAP LOYALITAS PELANGGAN PADA RICHEESE FACTORY DI GRANDWISATA BEKASI Putri Eka Gianti; Riski Indah Pratama; Siti Aisyah; Fia Amalia; Asral, Asral
JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik Vol. 3 No. 1 (2025): JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik, Edisi Januari-Juni 2025
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/vsvd3y45

Abstract

Salah satu makanan yang disukai di perkembangan zaman sekarang ini yaitu makanan cepat saji, bahkan sekarang semakin popular dikalangan semua orang yang memenuhi kebutuhan dan memiki waktu yang senggang untuk mencoba di restoran tersebut. Persaingan bisnis restoran cepat saji (fast food) semakin sengit. Hal ini terlihat dalam menyajikan produk makanan cepat saji seperti ayam goreng. Restoran yang akan diteliti saat ini yaitu makanan cepat saji yang identik dengan ayam pedasnya yang memiliki level 0-5 yaitu Richeese Factory. Dilihat dari perkembangan Richeese Factory mengalami penaikan loyalitas pelanggan di Grandwisata Bekasi. Tujuan penelitian ini dilakukan untuk mengetahui pengaruh kualitas produk, kecepatan layanan dan suasana restoran terhadap loyalita pelanggan pada Richeese Factory di Grandwisata Bekasi. Jumlah sampel 100 orang Responden dengan purposive sampling. Sumber data yang digunakan untuk penelitian ini dikumpulkan melalui penyebaran kuesioner yang sudah valid dan reliabel serta sudah lolos melewati uji asumsi klasik, untuk melakukan pengujian hipotesis menggunakan uji regresi linier berganda melalui aplikasi Sofware SPSS versi 26 sebagai alat pengujiannya. Hasil penelitian ini menunjukkan bahwa kualitas produk berpengaruh positif terhadap loyalitas pelanggan, kecepatan layanan berpengaruh positif terhadap loyalitas pelanggan, suasana restoran berpengaruh positif terhadap loyalitas pelanggan berperan dalam mediasi pengaruh kualitas produk, kecepatan layanan, suasana restoran terhadap loyalitas pelanggan pada Richeese Factory di Grandwisata Bekasi.
PENGARUH KUALITAS, HARGA DAN MINAT KONSUMEN TERHADAP 3 JENIS PRODUK AKSESORIS PERNIK ELOK Pupung Purnamasari; Siti Aisyah; Amanda Aulia Nazwa A. R.; Meriata Aprilia
JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik Vol. 3 No. 1 (2025): JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik, Edisi Januari-Juni 2025
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/7m94t323

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas, harga, dan minat konsumen terhadap tiga jenis produk aksesoris pernik elok yaitu bros, gelang dan strap masker. Metode penelitian ini yaitu kuantitatif dengan menggunakan survei dan wawancara langsung dengan owner pernik elok untuk mengetahui prefrerensi konsumen berdasarkan faktor desain, fungsi  dan harga. Hasil penelitian menunjukan bahwa bros memiliki daya tarik tinggi di kalangan konsumen yang mencari aksesoris estetika untuk acara formal, khususnya kalangan ibu-ibu. Sementara gelang lebih diminati oleh kalangan remaja yang menghargai kenyamanan dan gaya sehari-hari. kalangan konsumen yang menginginkan solusi fungsional dan sebagai stiylish. Wawancara ini memberikan wawasan bagi pelaku usaha dalam merumuskan strategi pemasaran yang sesuai dengan minat dan kebutuhan konsumen. Penelitian ini diharapkan dapat memperkaya literatur tentang minat konsumen serta mendorong inovasi dalam desain produk aksesoris.
STRATEGI KOMUNIKASI EFEKTIF DALAM NEGOSIASI BISNIS PADA SEKTOR UMKM DI KECAMATAN CIBARUSAH Jelfi Putra Jaya Lase; Permadi, Shinta Devi Nanda; Inthan Maharani J Gumohung; Siti Aisyah; Suwandi
JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik Vol. 3 No. 1 (2025): JISOSEPOL : Jurnal Ilmu Sosial Ekonomi dan Politik, Edisi Januari-Juni 2025
Publisher : Samudra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61787/ftnwjq50

Abstract

Penelitian ini mengkaji strategi komunikasi dalam konteks negosiasi bisnis yang bertujuan meningkatkan efektivitas interaksi antar pelaku usaha, khususnya di sektor UMKM. Fokus utama terletak pada bagaimana pelaku bisnis memahami keperluan dan tujuan pihak lain, menggunakan bahasa yang tepat sasaran, serta membangun relasi yang kondusif. Selain itu, kesadaran terhadap latar belakang budaya dan nilai-nilai mitra negosiasi menjadi aspek penting dalam menentukan keberhasilan kesepakatan. Metode yang digunakan berupa pendekatan deskriptif kualitatif berbasis kajian pustaka, guna memaparkan teori dan praktik terbaik dalam negosiasi lintas budaya. Hasil kajian diharapkan menjadi acuan praktis bagi pelaku UMKM serta mendukung kegiatan pemberdayaan masyarakat berbasis komunikasi bisnis.
Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Turnover Intention Karwayan pada KSP Semarak Dana Mojokerto Siti Aisyah; Nersiwad Nersiwad; Agoes Hadi Poernomo
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 2 (2025): Mei : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.775

Abstract

High turnover intention among employees presents a serious challenge to the sustainability of an organization. Excessive workload and an unfavorable work environment can trigger employees' desire to switch jobs. This study aims to analyze the impact of workload and work environment on turnover intention among employees at KSP Semarak Dana Mojokerto. The objective of this study is to determine how workload and work environment influence turnover intention at the Koperasi Simpan Pinjam (KSP) Semarak Dana Mojokerto. The research uses a quantitative approach with a survey method. Data was collected through questionnaires distributed to all 36 active employees of KSP Semarak Dana Mojokerto. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results show that workload has a positive and significant effect on turnover intention. Similarly, the work environment also has a positive and significant effect on turnover intention. Simultaneously, workload and work environment significantly influence employee turnover intention. These findings suggest that excessive workload, such as demands for customer recruitment targets, delinquency-free collections, timely deposits, and threats of sanctions for unmet targets, can lead to chronic stress, emotional exhaustion, and decreased job satisfaction, ultimately driving the intention to leave the job. Therefore, management needs to manage workloads with a work-life balance approach, fair task distribution, target adjustments based on regional conditions, adequate facilities, and performance evaluations that focus on work quality rather than just quantity. By implementing these strategies, turnover intention can be reduced, and employees can work more optimally and with higher satisfaction.
ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN SAMPANG TAHUN 2025 BERDASARKAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH Djasuli, Mohammad; Nor Khoriatul Aini; Safriatul Jennah; Siti Aisyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 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.v11i02.45205

Abstract

This study aims to analyze the financial performance of the Sampang Regency Government in 2025 based on the realization of the Regional Revenue and Expenditure Budget (APBD). The research uses a quantitative descriptive method with an approach to the analysis of the ratio of effectiveness and efficiency. The data used are secondary data obtained from media publications, financial reports and related literature. The results of the study show that the realization of regional revenue is very effective with an achievement rate of 100%, but the revenue structure is still dominated by transfer funds from the central government which shows low regional fiscal independence. Meanwhile, the realization of regional expenditure only reached 66.17% and the efficiency ratio was 102%, which indicates that budget management has not been efficient. Overall, the financial performance of Sampang Regency in 2025 is not optimal because there is still an imbalance between budget planning and implementation. Therefore, improvements are needed in the aspects of planning, implementation, and budget supervision to improve regional financial performance in the future. Keywords: APBD, regional financial performance, effectiveness, efficiency, budget realization
PENGARUH AUDIT FEE, INDEPEDENSI AUDITOR, UKURAN KAP, DAN PROFITABILITAS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SUB-SEKTOR PERBANKAN YANG TERDAFTAR DI BURSAN EFEK INDONESIA Ester Hutasoit; Arima Situmorang; Alber Nifataro Zai; Riadi; Siti Aisyah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46774

Abstract

This study aims to examine the influence of audit fees and profitability on audit delay in banking sub-sector companies listed         on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Audit delay is defined as the period between the date of the financial statements and the date of the independent auditor’s report, which indicates the timeliness of financial reporting. The independent variables in this study consist of audit fees and profitability , measured using Return on Assets (ROA), while the dependent variable is audit delay.This research applies a quantitative method using a causal associative approach. The data  utilized are secondary data obtained from annual reports and audited financial statements prepared by independent auditors. The data analysis method employed is multiple linear regression, processed using SPSS software. The sample comprises 12 observations from banking companies during the study  period.The findings indicate that audit fees have a positive and significant impact on audit delay, meaning that higher audit fees are associatedd with longer audit completion time. Conversely, profitability (ROA) shows a negative and significant effect on audit delay, suggesting that higher profitability leads to shorter audit completion time. Simultaneously, audit fees and profitability have a significant influence on audit delay. This study suggests that corporate economic factors, such as audit complexity and financial performance, affect the timeliness of audit completion. Therefore, entities are expected to strengthen internal control systems and improve the transparency of financial reporting to accelerate the audit process.
PEMBAJAKAN LAUT DI SOMALIA SEBAGAI KEJAHATAN INTERNASIONAL DALAM PERSPEKTIF HUKUM LAUT INTERNASIONAL Siti Aisyah; Salwa Putri Septiana; Karindra Alvian Nugraha; Delvi Eka Ariyanti; Ismaya Rahailia Nasution; Angela Maranatha Sibarani; Zulpan Syahputa Gulo
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61175

Abstract

Piracy is one of the forms of international crime that threatens maritime security, international trade, and regional stability. One of the regions that has attracted global attention regarding piracy is the waters off Somalia and the Gulf of Aden. The widespread occurrence of piracy in this area is driven by several factors, including weak governance in Somalia, poor economic conditions, prolonged conflicts, and inadequate maritime law enforcement. This study aims to analyze piracy off the coast of Somalia as an international crime from the perspective of international law of the sea and to examine the measures undertaken by the international community to combat it. The research employs a normative legal research method using statutory and conceptual approaches, primarily based on international legal instruments, particularly the United Nations Convention on the Law of the Sea (UNCLOS) 1982. The findings indicate that acts of piracy in Somali waters fulfill the elements of piracy as defined under UNCLOS 1982 and therefore constitute crimes of international concern. Furthermore, the principle of universal jurisdiction grants all states the authority to apprehend, prosecute, and punish pirates regardless of the nationality of the offenders or victims. Various international operations conducted by states and international organizations have contributed significantly to reducing piracy incidents in the Somali region, although challenges related to law enforcement and political instability remain. Therefore, sustained international cooperation is essential to ensure maritime security and prevent the recurrence of piracy in the future.
TRANSFORMASI RUANG LITERASI MENJADI EKOSISTEM PEMBELAJARAN BERMAKNA BAGI SISWA SEKOLAH DASAR Puji Lestari, Berlian; Siti Aisyah; Neng Intan Juliani; Siti Apsoh; Gilang Mas Ramadhan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomer 03, September 2026 Publication
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61771

Abstract

This study aims to describe the transformation of a school literacy room into a meaningful learning ecosystem that supports the development of fourth-grade students' literacy skills at SD Negeri Sirnagalih. Literacy is a fundamental competence that underlies academic success, yet the mere availability of a physical literacy room does not automatically improve students' reading ability. Using a qualitative descriptive approach, data were collected through observation, in-depth interviews, and documentation involving the principal, the fourth-grade teacher, and fourth-grade students as research subjects. Data were analyzed using the interactive model of Miles and Huberman, comprising data reduction, data display, and conclusion drawing. The findings indicate that the literacy room evolves into a meaningful learning ecosystem when several interrelated components function synergistically, namely varied and age-appropriate reading materials, a structured literacy program, a comfortable physical setting, teacher facilitation, peer interaction, family support, and consistent evaluation. Within this ecosystem, students demonstrated progressive improvement in reading fluency, reading comprehension, the ability to identify main ideas, retelling skills, and writing simple summaries, along with a stronger reading habit and greater confidence in communicating ideas. The study concludes that a literacy room reaches its optimal function not as a static facility but as a living ecosystem integrating space, program, and human interaction that jointly nurtures meaningful and sustainable literacy learning among elementary school students.
PENGARUH MODEL CONCEPTUAL CHANGE BERBANTUAN VIDEO INTERAKTIF TERHADAP PENINGKATAN PEMAHAMAN KONSEP SISWA PADA MATERI PERUBAHAN IKLIM DI SEKOLAH DASAR Amelia Sapitrii; Dewi Fitriani; Siti Aisyah; Rahmatika Layyinah; Regina Adeliani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62780

Abstract

This research aims to determine the effect of the Conceptual Change model assisted by interactive video on improving students' conceptual understanding of climate change material in class IV of SD Negeri Cilangla. This research was motivated by the low absorption of essential material by students, which was worsened by the emergence of misconceptions and low student activity in the classroom. This research uses a quantitative approach with a quasi-experimental method and a Nonequivalent Control Group Design. The research subjects consisted of 50 students, divided into an experimental class and a control class, each with 25 students. Data were collected using a conceptual understanding test and analyzed through normality tests, homogeneity tests, independent sample t-tests, and N-gain tests. The results showed that the data were normally and homogeneously distributed. The independent sample t-test obtained a Sig. (2-tailed) value of 0.000 < 0.05, indicating a significant effect of using the Conceptual Change model assisted by interactive video on improving students' conceptual understanding. The N-gain test results showed that the experimental class average was 77.28% (effective), higher than the control class at 41.12% (less effective). Thus, the Conceptual Change model assisted by interactive video is effective in improving students' conceptual understanding of climate change material in elementary schools.
Co-Authors Abdul Aziz Hiborohim Srg Achmad Junaidi Adelia Safitri Agoes Hadi Poernomo Ahmad Irfan Barokah Alber Nifataro Zai Amalia Amanda Aulia Nazwa A. R. Amelia Rahmatilah Amelia Sapitrii Andriyan Jonatan Matondang Angela Eka Rismadianfi Angela Maranatha Sibarani Anggiat Roberto Sinaga Anggun Anugrah Anindyia Sitorus Pane Anna Sakila Annisa Annisa Aprilia Ananda Apsoh, Siti Arima Situmorang Arini Syafitri Athaya Alghaniyyu Rahmatulloh Aulia Apriyani Jemmi Azwar Azwar Badrudin Budi Santosa Danang Kuswardono Deddy Sofyan, Deddy Delvi Eka Ariyanti Denissa Zafira Naura Haliza Devina Aulia Wardani DEWI FITRIANI Dhea Ananda Nasution Dheo Zakaria Harahap Dicky Rustam Dimas Wicaksono Djasuli, Mohammad Dwi Muliani Dwi Puji Prabowo Eben Ezer Seluya Malau Eka Efrata Erna Fauziah Erwina, Emmy Ester Hutasoit Fadhilla Yusri Fadiyatun Nufus Faiqul Halim Fatimah Yasmin Hasni Fia Amalia Gilang Mas Ramadhan Guntur Maulana Guruh Elkhan Rabsyah Harisjon Henry Bastian Herautami Setiawati Hielda Rahmawati Indra Syamson Inthan Maharani J Gumohung Iski Zaliman Ismaya Rahailia Nasution Jelfi Putra Jaya Lase Jemi Ferizal Karindra Alvian Nugraha Karisma Tia Krisba Kiki Wardana Kristin Silalahi m. amri M. Muizzuddin Maemunah Maemunah Mahardika Prasetya Aji Malkan Yahya Abdillah Manila Giawa Mara Gustina Maulida Rahma Mawaddah Putri Yelsi Meriata Aprilia Mesenu Moeammar Khatam Muhammad Ari Prayoga Ginting Muhammad Dzaky Maulana Muhammad Radhi Muhammad Rizqi Mulyawan, Ronny Murhenna Uzra Nazah, Farida Nurun Neng Intan Juliani Nersiwad Nersiwad Nor Khoriatul Aini Nuraini Nuraini Nurazizah Nurjanah, Erni Nurul Fadila Permadi, Shinta Devi Nanda Puji Lestari, Berlian Pupung Purnamasari Putri Eka Gianti R. Ati Sukmawati Rahmatika Layyinah Rama Fachreza Aleaputra Ratih Martia Rahmani Regina Adeliani Riadi Ricardus Anggi Pramunendar Riski Indah Pratama Rizki Amalia Rosita, Nita Rudy S Safriatul Jennah Salwa Putri Septiana Santi Mardiana Sendy Valiza A. Ginting serli Anjeli Robbi Sri Masnita Pardosi Sri Muthii&#039;ah Rizky Sry Apfani Suciningtyas, Suciningtyas Sulhadi, Sulhadi Susanto, Susanto Suwandi Thera Dies Yuniza Titek Rachmawati Titi Sunarti Ulfa Dian Lestari Vashti Sadina Ismail Wahyu Adi Wiguna, Pradita Ajeng Yudi Bimantaka Yuniarti Hia Zahra Ramadhanty Drajat Zalmi Rosano Zulpan Syahputa Gulo Zulpan Syahputra Gulo Zyahla Mutia Ardanie