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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer Jurnal CULTURE (Culture, Language, and Literature Review) MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika PERSPEKTIF: Journal of Social and Library Science Jurnal Kefarmasian Indonesia Jurnal Profesi Keguruan
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Articles

The Effect of Credit Rating, Discretionary Accrual, And Financial Distress on Credit Facilities in Manufacturing Companies in Indonesia Annisa, Ema; Ningsih, Sri
Journal of Developing Economies Vol. 6 No. 2 (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v6i2.24522

Abstract

This study aims to analyze the effect of credit rating, discretionary accrual, and financial distress on credit facilities, namely the rate spread, credit collateral, and maturity date extended by banks. This study uses static panel equations and panel data, consisting of 50 manufacturing companies in Indonesia from 2010 to 2017. The research methods used are the Pooled Least Square (PLS), Fixed Effect Model (FEM), Random Effect Model (REM), and logit panels. This study concludes that earnings management has a negative and insignificant impact on the rate spread and maturity date but positively and significantly affects the collateral variable. Financial distress has a positive and insignificant effect on the rate spread and maturity date but negatively impacts the collateral variable. The company's investment rating has a negative and insignificant impact on the three dependent variables, namely, rate spread, collateral, and maturity date. Keywords: Credit Rating, Discretionary Accrual, Financial Distress, Credit FacilitiesJEL: C23, G21, G24
Model project dan implementasinya untuk meningkatkan aktivitas dan keterampilan berpikir kritis siswa Sekolah Dasar Ihsan, Muhammad Aidi Noor; Agusta, Akhmad Riandy; Suzana, Yenny; Ningsih, Sri
Cendikia : Media Jurnal Ilmiah Pendidikan Vol 14 No 3 (2024): January : Education Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cendikia.v14i3.4415

Abstract

The problem in this study is that the learning process does not yet emphasize training indicators of critical thinking skills and meeting the Civics learning objectives set out in the curriculum. An effort to overcome this problem is by implementing an innovative learning model called PROJECT in Civics learning. This learning model is a combination of the Problem-Based Learning, Jigsaw, and Make-A-Match learning models. This study aims to analyze the increase in activity and critical thinking skills after using the PROJECT learning model. This research applies Classroom Action Research (PTK) which is carried out in three meetings with stages consisting of planning, implementation, observation, and reflection. The object of this research was 8 students in fourth class SDN Simpang Empat 4, Banjar Regency. The results of this research showed that students who obtained the criteria were very active at meeting 1 with a percentage of 37, 5%, this result continued to increase until the final meeting reached a percentage of 87.5%. Students who obtained the criteria for highly skilled critical thinking at meeting 1 with a percentage of 37.5%, this result continued to increase with each meeting until at the last meeting it reached a percentage of 87.5%. Based on the research results, it can be concluded that the use of the PROJECT model can increase students' activities and critical thinking skills and student learning outcomes.
Empowering Villagers for the Development of Fort Alla Site as Cultural Tourism Destination in Enrekang Ningsih, Sri; Alwi, Muhammad
Indonesian Journal of Community Services Cel Vol. 1 No. 2 (2022): Indonesian Journal of Community Services Cel
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.558 KB) | DOI: 10.70110/ijcsc.v1i2.11

Abstract

Cultural tourism is a type of tourism that focuses on preserving a place's or region's heritage. This type of tourism is used to recognize a country's or place's history, inheritance items, culture, art, or architecture, to gain an appreciation of the past. One of the natural attractions and has historical value in Enrekang is the Fort Alla site. The fort is often used as an Edu tourism for students from other places to commemorate the traces of the struggle of the heroes in the Dutch colonial era. However, the community and local government in the Fort Alla areas are still underdeveloped as cultural tourism destinations. Villagers’ awareness of cultural tourism is still very low. Through the education program, we aimed to empower Benteng Alla Utara villagers to know about cultural tourism. The activity was carried out in 12-13 March 2022 at the village head office. The methods used in this program are lectures, Q & A, and discussions. The total participants of the program are 30 villagers. All the participants are given pre-test and post-test to measure their knowledge about cultural tourism. Results show that after the education program, all the participants' knowledge about the potential of cultural tourism in Benteng Alla Utara village increased for the "Good” category, from 33.3% to 70%, and decreased in the category of “Less” from 43.3% to 0%. In addition, they made a work plan for the cultural tourism program. This program is considered the starting point for the preparation of the Fort Alla Site development to become a new cultural tourism destination in South Sulawesi Province.
Signs, Symbols, and Identity: A Semiotic Reinterpretation of Javanese Womanhood in “Losmen Bu Broto” Kholiq, Muh.; Ningsih, Sri; Dinda Amelia, Rizki
REiLA : Journal of Research and Innovation in Language Vol. 7 No. 1 (2025): REiLA : Journal of Research and Innovation in Language
Publisher : The Institute of Research and Community Service (LPPM) - Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/reila.v7i1.25959

Abstract

While traditional depictions of Javanese women in media have often reinforced stereotypes of submissiveness, gentleness, and familial devotion, such portrayals are increasingly being redefined in contemporary Indonesian cinema. This study investigates how Javanese women are represented in the film Losmen Bu Broto, a modern adaptation of the classic TVRI series, through a qualitative descriptive method using John Fiske’s semiotic framework of television codes. The analysis examines three key levels of meaning: reality, representation, and ideology, focusing on narrative structure, character behavior, costuming, and cinematographic techniques. The findings reveal a spectrum of female identities within the film, ranging from the traditional and compliant Pur to the modern, expressive Sri, and the authoritative, business-minded Madam Broto. Although the film retains strong cultural symbols such as the kebaya and konde, these are interwoven with contemporary expressions of autonomy, emotional complexity, and leadership. These layered representations challenge the singular image of the Javanese woman as passive and instead present her as multidimensional and evolving. The study contributes to the growing discourse on gender representation in Southeast Asian media, offering a nuanced understanding of how cultural identities are both preserved and contested through film. In a broader context, this research highlights the role of visual media in shaping public consciousness and advancing more inclusive and dynamic narratives of womanhood within Indonesian society.
Efektifitas Perawatan Metode Kanguru dengan Simple Support Binder Terhadap Kepercayaan Diri Ibu dalam Merawat BBLR Siregar, Debi Novita; Rahayu, Sri; Janiati, Sri; Mauliza, Sri; Ningsih, Sri; Sarumaha, Sri Hayati
MAHESA : Malahayati Health Student Journal Vol 4, No 2 (2024): Volume 4 Nomor 2 (2024)
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/mahesa.v4i2.13287

Abstract

ABSTRACT One of the causes of newborn deaths is low birth weight (LBW) babies. One intervention that can be done to prevent complications due to LBW is baby massage and the kangoro mother care method. The aim of this research was to determine the effectiveness of the Kangaroo method of treatment with a simple support binder on mothers' self-confidence in caring for LBW. This type of research uses a quasi-experiment research design with a pre-test and post-test design, namely providing treatment or intervention to the experimental group and then the effects of the treatment are measured and analyzed. The population in this study were all LBW who were treated at the Riau University Hospital (UNRI), 40 people each in the intervention group and the control group using a total sampling technique. Analysis of research data is univariate and bivariate analysis. The results of the study explained that the self-confidence of mothers in the control group before the treatment was carried out, namely providing Kangaroo method care (PMK) with a simple support binder, the majority of mothers' self-confidence was lacking at 12 people (60%) and the minority that the mother's confidence was good was 8 people (40%) . After the intervention, the majority of mothers had good self-confidence, 17 people, and the minority had poor self-confidence, 3 people. Based on the Wilcoxon test, it was found that there was effectiveness of the kangaroo method of care with a simple support binder on mothers' self-confidence in caring for LBW with a P value of 0.003. It is hoped that this research suggestion will provide information on the effectiveness of the Kangaroo method of care with a simple support binder on mothers' confidence in caring for LBW so that mothers' confidence in caring for LBW increases. Keywords: Kangaroo Method of Care, Simple Support Binder, LBW  ABSTRAK Salah satu penyebab kematian bayi baru lahir adalah Bayi Berat Lahir Rendah (BBLR). Salah satu intervensi yang dapat dilakukan dalam mencegah komplikasi akibat BBLR adalah dengan pijat bayi dan metode kangoro mother care. Tujuan penelitian ini adalah untuk mengetahui efektifitas perawatan metode Kanguru dengan simple support binder terhadap kepercayaan diri ibu dalam merawat BBLR. Jenis penelitian ini menggunaan desain penelitian quasy experiment dengan pre-test and post-test design yaitu memberikan perlakuan atau intervensi pada kelompok eksperimen dan kemudian efek dari perlakuan tersebut diukur dan dianalisa. Populasi dalam penelitian ini adalah semua BBLR yang dirawat di Rumah Sakit Universitas Riau (UNRI) sebanyak 40 orang yang masing-masing 20 orang kelompok intervensi dan kelompok kontrol dengan teknik pengambilan total sampling. Analisa data penelitian adalah analisa univariat dan bivariat. Hasil penelitian menjelaskan bahwa kepercayaan diri ibu pada kelompok kontrol sebelum dilakukannya perlakuan yaitu pemberian  perawatan metode Kanguru (PMK) dengan simple support binder mayoritas  kepercayaan diri ibu kurang sebanyak 12 orang (60%)  dan minoritas bahwa kepercayaan ibu baik  sebanyak 8 orang (40%). Kepercayaan diri ibu setelah intervensi diperoleh mayoritas kepercayaan diri ibu baik sebanyak 17 orang dan minoritas berada pada kepercayaan diri ibu kurang sebanyak 3 orang. Berdasarkan uji Wilcoxon  dan didapatkan bahwa terdapat Efektifitas perawatan metode kanguru dengan simple support binder terhadap kepercayaan diri ibu dalam merawat BBLR dengan nilai Pvalue 0,003. Saran penelitian ini diharapkan dapat memberikan informasi efektifitas perawatan metode Kanguru dengan simple support binder terhadap kepercayaan diri ibu dalam merawat BBLR sehingga kepercayaan ibu dalam merawat BBLR meningkat. Kata Kunci: Perawatan Metode Kanguru, Simple Support Binder, BBLR
MODEL SEBARAN SO2 DAN NOx PLTU JENEPONTO PT. BOSOWA ENERGI Ningsih, Sri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 2 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

Telah dilakukan penelitian yang berjudul analisis Model Sebaran SO2 dan NOx PLTU Jeneponto PT. Bosowa Energi. Tujuan penelitian ini untuk memodelkan sebaran SO2 dan NOx yang keluar dari cerobong PLTU Jeneponto. Model ini menggunakan pendekatan model matematik analitik Gaussian dan menganalisisnya dengan bantuan SCREEN3. Hasil penelitian menunjukkan, polutan terdispersi sangat dipengaruhi oleh kondisi atmosfer dan kecepatan angin. Pada kondisi kestabilan atmosfer sangat tidak stabil (A) polutan tersebar di kawasan area PLTU Jeneponto dengan konsentrasi maksimum pada radius 1000 meter. Berbeda pada kondisi atmosfer sedikit tidak stabil (B), cukup tidak stabil (C), netral (D), sedikit stabil (E) dan kondisi stabil (F), polutan terdispersi jauh dari sumber cerobong > 3200 meter.
BUDAYA PENGASUHAN BAYI DAN BALITA SEBAGAI UPAYA PENCEGAHAN STUNTING ADAT AMMATOA KAJANG Ningsih, Sri; Hikma, Restu Yulia
Journal Of Midwifery And Nursing Studies Vol. 6 No. 1 (2024): Edisi Mei 2024
Publisher : Akademi Kebidanan Tahirah Al Baeti Bulukumba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57170/jmns.v6i1.133

Abstract

Stunting merupakan gangguan tumbuh kembang yang dialami anak akibat gizi buruk, infeksi berulang, dan stimulasi psikososial yang tidak memadai. Kejadian stunting dapat dipengaruhi oleh aspek perilaku, terutama pada pengasuhan yang kurang baik dalam praktek pemberian makan bagi bayi dan balita.Tujuan: untuk mengetahui bagaimana budaya pengasuhan bayi dan balita sebagai pencegahan stunting pada masyarakat Adat Ammatoa Kajang Kabupaten Bulukumba.Metode: penelitian kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara mendalam (in-depth interview).Hasil: setiap kebiasaan yang masyarakat lakukan tidak lepas dari kebiasaan orang-orang terdahulu mereka. Dalam hal pengobatan bayi dan balita Masyarakat Ammatoa masih mengandalkan dukun (sanro). Mereka juga memanfaatkan tanaman herbal karena diyakini sangat baik untuk kesehatan maupun untuk perawatan bayi dan balita. Contoh kebiasaan atau perilaku yang mereka sering lakukan sesuai adat Ammatoa seperti Perawatan bayi di kajang bayi baru lahir tersebut belum bisa dimandikan, bayi bisa dimandi ketika tali pusatnya sudah kering/putus pemotongan ari-ari menggunakan bambu runcing, bayi tidak boleh keluar rumah sebelum 40 hari, pemberian ASI eksklusif, .Kesimpulan: masyarakat adat Ammatoa kajang memiliki budaya yang masih sangat kental terkait dengan budaya pengasuhan bayi dan balita khususnya dalam proses pencegahan stunting.
The Influence of Pedagogical Competence and Organizational Support on Teacher Performance Ningsih, Sri; Sukardi, Sukardi
Untag Business and Accounting Review Vol 2, No 2: October 2023
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v2i2.4447

Abstract

This research aimed to determine the influence of pedagogical competence and organizational support on teacher performance. Using census techniques, the sample in the research was all teachers at SMK Negeri 1 Kandeman, Batang, Central Java, Indonesia, with totaling 80 respondent. The data source in this research is primary data collected using questionnaires. The data analysis used linear multiple regression analysis. The results of the analysis show that pedagogical competence and organizational support have a significant positive effect on teacher performance. This research implies that the central and regional governments can improve the competence and welfare of teachers.
Entrepreneurial Decision Making among Students Oktaviani, Rizki; Gumala Sari, Egi; Ningsih, Sri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.485

Abstract

This study aims to examine the effect of accounting information systems, the use of e-commerce, and customer experience on entrepreneurial decision making by accounting students in Bekasi City Universities. This study uses a quantitative approach with a sample of 8 universities in Bekasi City. Data were collected through a questionnaire to 86 respondents using the snowball sampling method. Data analysis was carried out using the SEM-PLS (Partial Least Squares) technique. The results showed that accounting information system has a positive effect on entrepreneurial decision making, e-commerce has a positive effect on entrepreneurial decision making, then customer experience has a positive effect on entrepreneurial decision making. This study is limited to a sample from universities in Bekasi City, so the results many not fully represent the general population of accounting students. Future research could expand the sample size, examine a broader geographical context, or explore other relevant variables. This study provides important insights into the factors that encourage accounting insights to start a business, as well as enriching the literature related to the application of technology and customer experience in the context of student entrepreneurship.
THE EFFECTIVENESS OF ENVIRONMENTAL FUNCTION SPENDING IN IMPROVING WASTE MANAGEMENT EFFICIENCY IN INDONESIA Lestari, Ayu; Ningsih, Sri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.674-682

Abstract

Waste management remains a serious challenge in Indonesia’s pursuit of sustainable environmental development. Amid limitations in infrastructure, institutional coordination, and policy consistency, the effectiveness of local government spending on environmental functions plays a crucial role in promoting waste management efficiency and improving service delivery. This study aims to analyze the effect of environmental function spending on the efficiency of waste management in Indonesia. A quantitative approach is employed using panel data from 34 provinces over the period 2019 to 2023, enabling the assessment of temporal and cross-regional variations. The analysis is conducted using panel regression with a random effects model approach, selected based on statistical tests to account for unobserved heterogeneity among provinces. The results show that environmental function spending has a positive and significant effect on waste management efficiency. This implies that a greater budget allocation to environmental functions leads to higher efficiency in waste management by local governments, likely through improved facilities, human resources, and program implementation. These findings underscore the importance of optimizing local budget policies in the environmental sector to support more effective and sustainable waste management systems, as well as to meet broader development goals related to public health, environmental quality, and climate resilience.
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Alfisyahri, Nuriah Ali Djamhuri Annisa, Ema Arfiani, Arfiani Asma Nurdianti AYU LESTARI Bau Toknok Bohari, Nurul Hidayah Cecep Kusmana Debi Novita Siregar deki Irawan Deni, Indira Fatra Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lubis, Putri Rahmadhani Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Mubaraq, Muhammad Raihan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat