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PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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

Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2294

Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
PERANAN HEWAN PELIHARAAN DALAM KAITANNYA SEBAGAI STRESS RELIEVER PADA MAHASISWA UNPAD Zega, Defornatasya Indah Sinta Nadania; Tyagita; Hanna
Acta VETERINARIA Indonesiana Vol. 11 No. 1 (2023): Maret 2023
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/avi.11.1.87-95

Abstract

Stres akademik selama perkuliahan daring ketika pandemi covid 19 menunjukan level yang cukup tinggi, karena berkurangnya interaksi langsung antar mahasiswa yang menimbulkan berbagai stresor mengakibatkan penurunan fokus dalam belajar serta pemahaman materi. Upaya yang dapat dilakukan dalam mengurangi stres yaitu menjauhi stresor dan melakukan aktivitas yang menyenangkan salah satunya adalah berinteraksi dengan hewan peliharaan. Tujuan penelitian ini yaitu menggambarkan perbedaan tingkat stres pada mahasiswa Fakultas Kedokteran dan Fakultas Kedokteran gigi Universitas Padjadjaran yang memiliki hewan peliharaan dan tidak memiliki hewan peliharaan, mengetahui interaksi mahasiswa dengan hewan peliharaannya, mengetahui gambaran mengenai peranan hewan peliharaan sebagai stress reliever pada mahasiswa. Penelitian ini merupakan penelitian analitik kategorik, dengan desain cross sectional. Melibatkan 100 mahasiswa aktif Fakultas Kedokteran dan Fakultas Kedokteran gigi. Pengumpulan data menggunakan kuesioner daring. Kemudian dianalisis setiap variabelnya meliputi karakteristik umum responden, jenis hewan peliharaan serta karakteristik pemeliharaan, dan tingkat stres responden. Hasil penelitian menunjukan bahwa tidak terdapat hubungan yang signifikan antara kepemilikan hewan dengan tingkat stres karena didapatkan hasil uji chi square p value >0,05 dan nilai hitung lebih besar daripada nilai tabel. Pada penelitian ini tidak terdapat hubungan yang signifikan antara tingkat interaksi responden dengan tingkat stres yang ditunjukan dengan hasil uji korelasi pearson p >0,05. Kata-kata kunci: Pelepas stres, hewan peliharaan, stres mahasiswa.
NIAT WAKAF TUNAI ONLINE PADA MAHASISWA EKONOMI ISLAM Hanna; Widiyanti, Dwi Retno
Islamic Economics and finance in Focus Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ieff.2022.01.4.07

Abstract

Indonesia with a majority Muslim community makes the potential for cash waqf very large. According to the National Committee for Islamic Economics and Finance (KNEKS), the potential for cash waqf could reach IDR 180 trillion, but the realization of waqf is still far below the existing potential. In general, the practice of waqf can help the socio-economic development of the Muslim community and distribute wealth among the community because waqf is intended to fund and maintain Islamic institutions such as madrasas, schools, universities and other public services. The research was conducted with the aim of knowing the effect of income, knowledge, trust, and convenience of students on students' intentions to do cash waqf at online waqf institutions. This study uses a descriptive quantitative approach with logistic regression analysis method. The sampling method used was Non-Probability sampling with Purposive Sampling Technique, and found 176 according to Isaac and Michael's formula from the total population of Islamic Economics Students from the batch of 2015 until 2021. From the R-Square test, it is known that the independent variables in the study can explain 64.2% of the related variables and the rest can be explained by variables outside of the study. In addition, the results of this study indicate that the convenience variable is significant to the students' intention to perform waqf through money. While the variables of income, knowledge, and trust have no significant effect on students' intentions in conducting cash waqf through online waqf institutions.  
PERLINDUNGAN HUKUM TERHADAP ANAK KORBAN KEJAHATAN SEKSUAL CHILD GROOMING DI KOTA BANDAR LAMPUNG Hanna; Firganefi; Aisyah Muda Cemerlang
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 6 (2025): Jurnal Resit Multidisiplin Edukasi (Edisi Juni 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i6.514

Abstract

Penelitian ini bertujuan untuk menganalisis upaya penanggulangan kejahatan seksual terhadap anak dengan modus child grooming di Kota Bandar Lampung. Kejahatan ini berkembang seiring dengan kemajuan teknologi dan semakin maraknya interaksi sosial melalui dunia maya. Penelitian ini menggunakan pendekatan yuridis normatif dan sosiologis untuk mengidentifikasi faktor penyebab, perlindungan hukum yang diterapkan, dan evaluasi terhadap kebijakan yang ada. Hasil penelitian menunjukkan bahwa meskipun Polresta Bandar Lampung telah mengimplementasikan kebijakan perlindungan, masih terdapat berbagai tantangan, termasuk rendahnya kesadaran masyarakat dan keterbatasan sumber daya. Oleh karena itu, revisi terhadap Undang-Undang Perlindungan Anak diperlukan untuk mengatasi permasalahan ini secara lebih efektif.