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Pengaruh Leverage, Ukuran Perusahaan, dan Financial Distress terhadap Konservatisme Akuntansi Sektor Pertambangan Utami, Nurul Aulya Laily; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1808

Abstract

This study aims to analyze the effect of Leverage, company size, and Financial Distress on accounting conservatism in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This research employs a quantitative method using secondary data from the annual financial statements of 81 companies, representing the population, and 31 companies as the sample, selected through purposive sampling. Data analysis was conducted using multiple linear regression with the assistance of STATA 17 software. The results show that Leverage has a significant negative effect on accounting conservatism, meaning that an increase in Leverage tends to decrease the application of accounting conservatism. Company size has no significant effect on accounting conservatism, although larger companies tend to apply higher conservatism, but this influence is not statistically significant. Financial Distress has a significant negative effect on accounting conservatism, indicating that companies experiencing financial difficulties tend to be less conservative in their financial reporting. The impact of this research contributes to a deeper understanding of the factors influencing accounting conservatism in the mining industry, and assists managers, investors, and creditors in making more informed decisions regarding financial reporting practices in the mining sector.
Pengaruh Environmental, Social dan Governance Disclosure Terhadap Profitabilitas Perusahaan Wijaya, Rano; Syaiful Hifni; Saprudin; Isnawati; Nordiansyah, M.
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 13 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v13i1.361

Abstract

Profitability is one of the main objectives in establishing a company, with the end result being increased profits for shareholders. Given the importance of profitability in achieving this goal, research is needed on what factors influence it. Environmental, social, and governance disclosures will be measured for their impact on profitability. Environmental disclosure is measured using the PROPER Rating, social disclosure is assessed based on the Corporate Social Responsibility Disclosure Index (CSRDI), while governance disclosure is proxied through differences in gender, nationality, and size of the board of directors. This study uses a population of companies that are issuers on the Indonesia Stock Exchange during the 2020-2023 period. In addition, purposive sampling will be used as the basis for selecting samples. This study uses path analysis in testing its hypotheses using SPSS as its statistical tool. The results of the study found that Environment (X1), Gender Diversity (X3), National Diversity (X4), and Board Size (X5) all have a significant effect on ROA. Meanwhile, Social Disclosure (X2) does not have a significant effect in this model. Improvements in environmental policies, gender diversity, and national diversity have a positive effect on the company's financial performance. Larger board sizes tend to reduce financial performance, possibly due to increased complexity in decision making
Aplikasi Larutan Baking Soda Bagi Penurunan Tobacco Stain Pada Masyarakat Perokok Di Bantaran Sungai Martapura Desa Telok Selong Kabupaten Banjar Sari, Emilda; Salamah, Siti; Isnawati
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

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Abstract

Desa Teluk Selong di dapatkan informasi bahwa rata-rata pekerjaan kepala keluarga di Desa Teluk Selong pengrajin souvenir batu aji. Dimana selama bekerja membuat kerajinan batu aji para pengrajin selalu merokok dalam kesehariannya. Hasil pemeriksaan sementara terdapat 3 orang, diketahui terdapat permukaan gigi yang di tutupi stain sebanyak lebih dari 28%, dengan skor 3.1 dan masuk dalam kriteria buruk. Kegiatan pengabdian kepada masyarakat di desa ini ditujukan untuk menurunkan skor Oral Hygiene Index Simplified (OHIS) menjadi kategori baik. Lama waktu seluruh kegiatan adalah 6 bulan dengan melibatkan Puskesmas Martapura Barat. Jumlah sasaran sebanyak 70 orang perokok aktif. Kegiatan utama berupa pengaplikasian Larutan Baking Soda. Hasil pemeriksaan Tobacco Stain dan Oral Hygiene Index Simplified (OHIS) setelah tindakan aplikasi larutan Baking Soda dilakukan pada 70 orang. Didapatkan hasil OHI-S dengan kriteria Baik sebanyak 61 orang (87,1%) dan kriteria Sedang sebanyak 9 (12,9%). Dengan skor OHI-S rata-ratanya bernilai 0,65 (Kriteria Baik). Selanjutnya monitoring dan evaluasi dilakukan Bagi perokok aktif untuk menjaga kebersihan gigi dan mulut agar skor OHI-S tetap terjaga dalam skor Baik. Untuk Puskesmas Martapura Barat disarankan untuk rutin mengadakan penyuluhan dan pemeriksaan OHI-S di Bantaran Sungai Martapura Desa Teluk Selong Kabupaten Banjar.
Edukasi dan Pelatihan Pengelola UKS dan OSIS Tentang Pemeliharaan Kesehatan Gigi dan Mulut untuk Pencegahan Penyakit Gigi dan Mulut pada Siswa-Siswi SMPN 9 Banjarbaru Isnawati; Nurwati, Bunga; Nuryati, Sri
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

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Abstract

Berdasarkan hasil penelitian Hikmah N (2022) pada siswa-siswi SMPN 9 Banjarbaru menunjukkan pengetahuan tentang Kesehatan gigi dan mulut kurang baik dengan tingkat keparahan karies 77,4%. Rendahnya edukasi tentang Kesehatan gigi dan mulut hanya dilakukan setahun sekali pada saat skrining Kesehatan gigi oleh petugas Puskesmas Banjarbaru Utara, serta belum memiliki kader kesehatan gigi di UKS SMPN 9 Banjarbaru. Hal ini yang mendorong penulis untuk melakukan kegiatan edukasi dan pelatihan pengelola UKS dan OSIS tentang pemeliharaan kesehatan gigi dan mulut untuk pencegahan penyakit gigi dan mulut pada siswa-siswi SMPN 9 Banjarbaru dalam melakukan pemeliharaan kesehatan gigi dan mulut yang bertujuan untuk meningkatkan pengetahuan dan keterampilan siswa-siswi dalam memelihara kesehatan gigi dan mulut. Meningkatkan kesadaran diri siswa-siswi agar memeriksakan gigi secara rutin ke pusat pelayanan Kesehatan gigi. Pemeriksaan gigi secara rutin sebaiknya dilakukan tidak hanya dalam kondisi sakit namun kondisi sehat juga harus diperiksa untuk deteksi dini jika ada kondisi yang masih bisa dilakukan perawatan langsung. Adapun metode pelaksanaan yang dilakukan adalah melaksanakan pelatihan kader pada penanggung Jawab UKS dan 1 siswa anggota OSIS, penyuluhan , pemeriksaan gigi dan penambalan Teknik ART. Selanjutnya adalah pelaksanaan kegiatan yaitu dimulai dari persiapan hingga monitoring evaluasi pencapaian luaran dan pencapaian target luaran dalam kurun waktu 6 bulan (Juni s/d November). Hasil kegiatan pengabdian kepada masyarakat terdiri dari penyuluhan kesehatan gigi dan mulut, pendampingan sikat gigi masal, dan penambalan sederhana ART serta pelatihan kader Kesehatan gigi pada petugas UKS dan 1 orang siswa anggota OSIS. Sasaran adalah siswa-siswi SMPN 9 Banjarbaru berjumlah 128. Pada kegiatan pendampingan oral prophilaksis berhasil (100%) seluruh peserta sangat kooperatif. Pada kegiatan penambalan sedarhana ART teradapat peningkatan persentase angka PTI sebesar 60% karena 77 dari 128 siswa sudah ditambal menggunakan teknik ART. Pada kegiatan sikat gigi massal tidak hanya memberikan informasi tentang teknik menyikat gigi yang benar, tetapi juga memperkuat pesan-pesan edukasi tentang pentingnya menjaga kesehatan gigi dan gusi untuk mencegah masalah seperti karies gigi dan penyakit gusi.
MENGEMBANGKAN MOTORIK KASAR ANAK USIA DINI MELALUI PENDAMPINGAN PERMAINAN ESTAFET BOLA Nor Ma'rifah; Anida Rahmi; Isnawati; Aghnaita; Saudah; Muzakki
Kreasi: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2022): Kreasi: Jurnal Pengabdian Masyarakat
Publisher : Perkumpulan Pendidikan Islam Anak Usia Dini Wilayah Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51529/kjpm.v2i1.438

Abstract

The importance of motor-physical development for early childhood needs to be stimulated properly. One of them is through various forms of games that can activate and move children's motor skills. Like a ball relay game that can stimulate children's gross motor development. This community service activity was carried out through the service learning method with a target of 17 students at Yasalmuna Palangkaraya Islamic Kindergarten. The result of this activity is that the child gets gross motor assistance through a ball relay game. Although some children still have difficulty holding the ball and doing other manipulative movements. Therefore, it is necessary to have more varied stimulation activities that can develop children's gross motor skills.
Pengaruh Kebijakan Dividen Terhadap Harga Saham Pada Sektor Perbankan Yang Terdaftar Di BEI Periode 2020-2024 Amara, Gusti Ayu Vidya; Isnawati
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1881

Abstract

This study was conducted to examine the effect of dividend policy on stock prices in the banking sector in Indonesia during the 2020-2024 period, amid economic uncertainty due to the COVID-19 pandemic. The purpose of this study is to determine whether dividend policy can affect stock prices, using signal theory which states that dividends serve as a positive signal to investors. This type of research is quantitative with a causal associative approach. The research sample consists of 60 banking companies listed on the Indonesia Stock Exchange and meets certain criteria. The data used is secondary data obtained from annual financial reports, stock prices, and company dividend information and the analysis technique used is simple linear regression. The results showed that the t test results showed a significance value of 0.000 <0.05, thus indicating that dividend policy has a significant effect on stock prices. This study shows that dividend policy acts as a positive signal received by the market and influences investment decisions. Banking companies should consider dividend policy carefully to increase investor confidence and support stock price stability, given the significant effect shown by dividend policy on stock prices in the capital market.
UNDERSTANDING THE MECHANISM OF JOINT PROPERTY DIVISION: RIGHTS OF HUSBAND AND WIFE ACCORDING TO MARRIAGE LAW IN INDONESIA Royani, Esti; Kamaluddin; Sarikun; Isnawati; Syamsudin
Awang Long Law Review Vol. 7 No. 2 (2025): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awl.v7i2.1519

Abstract

The mechanism for dividing joint assets in marriage law in Indonesia still occurs due to differences in its implementation. Court decisions often rely on consideration of financial contributions, but non-financial contributions are not properly recognized. Inaccuracies in judges' decisions and the lack of public understanding of the law are the main factors influencing the uncertainty of the division of joint assets after divorce. This study aims to analyze the mechanism of division of joint property in marriage law in Indonesia and identify the factors that influence the process. The focus of this study is to examine financial and non-financial contributions considered in court decisions, and differences in legal interpretation can affect the results of the division of joint assets. This study uses empirical research methods with qualitative and quantitative approaches. A total of 30 divorce cases have been analyzed in district courts and religious courts to understand the pattern of division of joint assets in legal practice. The results of the study show that although most court decisions prioritize financial contributions in the division of joint assets, non-financial contributions have not been estimated. Other influencing factors are property owners, access to legal examination, and recognition of two rights. More comprehensive rules and regulations are needed for the distribution of joint assets. An important step towards a fair and transparent legal system is the reform of the judicial system and legal training for married couples.
Layanan Pengecekan Judul Buku Menggunakan Algoritma Boyer-Moore pada Perpustakaan SDN Sumur Batu 4 Bantargebang Bekasi Isnawati; Dwipa Handayani; Achmad Noeman
Journal of Informatic and Information Security Vol. 3 No. 1 (2022): Juni 2022
Publisher : Program Studi Informatika, Fakultas Ilmu Komputer Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/dwkc9e79

Abstract

in the library is one part of the processing and utilization of information at SDN Sumur Batu 4 Bantargebang Bekasi is still not computerized, manual searches or searches cause students to have difficulties in searching books and librarian can notcontrol books efficiently from school problems. a system that can solve problems so as to produce the goal of increasing efficiency in book searches, building a book title checking service system using the Boyer-Moore algorithm and providing convenience for all users in utilizing book searches. By implementing the book title checking service using the Boyer-Moore algorithm as the most efficient algorithm and using the rapid application development method starting from planning, design workshops, rapid application development and implementation. The data collection methods are observation, interviews, questionnaires and library studies. It is expected to be able to help speed up the process of searching for books in the library and to increase the satisfaction of library services for library visitors.
MENINGKATKAN NILAI TAMBAH PRODUK TAHU MELALUI DIVERSIFIKASI PRODUK TAHU MENJADI TAHU BAXO DI KEKALIK MATARAM Isnaini, Zuhrotul; Isnawati; Inapty, Biana Adha
Jurnal Abdi Insani Vol 12 No 5 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i5.2403

Abstract

Tuntutan perkembangan dan persaingan aneka produk makanan sudah semakin gencar dan perlu kreatifitas pelaku usaha agar dapat memenangkannya. Hal ini dikarenakan Home Industri pembuatan produk “Tahu” skala besar saat ini memiliki beberapa permasalahan antara lain: 1) Pemasaran dengan kemasan skala besar hanya bisa dijual ke pasar-pasar tradisional; 2) Produksi “Tahu” yang dihasilkan dalam lingkungan rumah tinggal menyebabkan tingkat higienis dan sanitasi kurang. Untuk itu perlu solusi yang efektif seperti kegiatan edukasi serta pelatihan bagi para pemilik usaha “Tahu” di Desa Kekalik Mataram mengenai beberapa bentuk diversifikasi produk “Tahu” dalam rangka meningkatkan nillai tambah produk yang nantinya diharapkan bisa menembus pasar yang lebih luas. Metode pelaksanaan kegiatan pengabdian masyarakat yang dilakukan pada pelaku usaha Tahu Desa Kekalik khususnya milik Pak Rahman yaitu dengan Metode Transfer Knowledge dan Pendampingan dengan beberapa tahapan kegiatan sebagai berikut : 1) Melakukan survey awal ke pemilik usaha tahu dengan skala produksi besar di Desa Kekalik seperti milik Pak Rahman; 2) Melakukan edukasi (pelatihan) ke pemilik usaha Tahu Pak Rahman terkait dengan beberapa bentuk diversifikasi produk “Tahu”. Kegiatan pengabdian terlaksana pada hari kamis 23 mei 2024 di rumah salah  satu keluarga dari Pak Rahman untuk memberikan pelatihan diversifikasi produk berbahan dasar tahu, seperti pembuatan tahu baxo, tahu nugget, dan lain sebagainya. Selain memberikan pelatihan tentang diversifikasi produk, para peserta pelatihan juga dibekali dengan pemahaman bagaimana cara menganalisis peluang peningkatan nilai produk di zaman sekarang dengan memanfaatkan kecanggihan teknologi. Melihat perkembangan kebutuhan konsumen dari masa ke masa, dan berusaha untuk menangkap peluang tersebut agar bisnis tidak terancam mati.
PENDAMPINGAN KEGIATAN OUTBOUND DALAM MENSTIMULASI PERKEMBANGAN FISIK MOTORIK ANAK USIA DINI Muzakki; Nor Ma'rifah; Annisa Rahmasari; Devi Oktavia; Isnawati
JP2N : Jurnal Pengembangan Dan Pengabdian Nusantara Vol. 2 No. 2 (2025): JP2N: Januari-April 2025
Publisher : Yayasan Pengembangan Dan Pemberdayaan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62180/389yfr03

Abstract

Early childhood development is something that is very important for children. This can be stimulated through a series of games that can support aspects of development. One aspect that must be developed in early childhood is the physical motor aspect related to fine motor skills and gross motor skills. 6 types of outbound game activities, namely 1) Moving the flag to the bottle, 2) Blowing the ping pong ball on the water, 3) Hula Hoop Relay, 4) Putting the ping pong ball into the glass through the head, 5) Relay ping-pong balls using spoons, 6) Obstacle course. This community service activity is carried out using the service learning method. The target for this activity is 20 students at RA Al-Musafirin Palangk Raya. The results of this activity are that children can demonstrate the game well even though they still need assistance. Therefore, there is a need for more varied stimulation activities that can develop children's fine and gross motor skills.
Co-Authors Achmad Fauzi Achmad Noeman Afifah, Neela Afifuddin Aghnaita Agustin Nengsih, Titin Aisyah Febria Damayanti Amalia, Yuanita Amara, Gusti Ayu Vidya amperawati, metty Anderi Fansurna Anggraini, Dessy Anida Rahmi Animah Anjani, Fajrina Puji Annisa Rahmasari Arief Ertha Kusuma Asyari, Fatimah AZIZA, ARBELLA Baik Heni Rispawati Baiq Novina Windri Yatmi Benhard Kurniawan Pasaribu Berlian, Putri Biana Adha Inapty, Biana Adha BUNGA NURWATI Cahyorini, Halimah Danan Devi Oktavia Devia Kanadita DEWI ALANZIA, ANDINA Dewi Puspaningtyas Diana, Raden Rachmy Dwi Ajeng Maulidya Makalao Dwipa Handayani DZAKIYYAH, HASNA Efrina, Leni ekawati El Raihan, Zulham Ernawati Ervina Esti Royani, Esti Faiz, Marcelino Farahwati Fauziah Fauziah, Yunisa Felin Tri Rahayu Fikri, M. Ali Firmansyah, Harry Galuh Ayu Setya Sari Guntur Trimulyono Habibah, Siti Sab’atul Halimatu Sa’diah Harahap, Hasanul Raya Hasanah, Tita Helni Atillah Hidawati, Elita Salsabila Hikmahwati Husain, Aghnaita Husni Fachri I Wayan Darmadi IMAROTUN NISAA, AZIZAH Ismail, Rezky Robiatul Aisyiah Isnaini, Zuhrotul Iwan Iwan Izatul Aspia Janur Annisa Sajida K Pasaribu, Benhard Kamaluddin Khaleyla, Firas Kisworo Utami , Naning Kurniawati Fathonah, Ana Lindayani M. Ismail Mahanani Tri Asri Maisyarah Masrida Rezky Ritonga Mawardi Ma’rifah, Nor Meggy Wulandari Kai Miftah Mohammad Nor Aufa Muhaimin, Fitriari Izzatunnisa Muhammad Solihin Pranoto Muhammad Tommy Fimi Putra Muhammad Turhan Yani Muhammad, Rusmansyah Mukri, Rusdiono Munawarah Mutaqin, Muhamad Zaenal Muzakki Nabilla Abidah Alfita Nailiya Nikmah Nor Hikmah Nor Ma'rifah Nordiansyah, Muhammad Nurelisah Nurhayati Nurjannah Nursimah Nurul Jadid Mubarokati NURWATI, BUNGA Oce Wiriawan Paramudia Putri, Dina Paramitha Hefni Putri, Dwi Safera Rahmat Hidayat Rahmi, Anida Rahyuniati Setiawan Rano Wijaya Reza, Ismalia Rifqi Novriyandana Rizki, Firnanda Ayu Rizky, Ahmad Valdo Rosalinur, Devina Rizky Rosdiani Nasution Saiful Akhyar Lubis Samsul Huda Saprudin Saptono Waspodo Saputra, Angga Risqi Sari Edi Cahyaningrum Sari, Emilda Sarikun Sarinah Sarwani Satriawan, M SATRIYAS ILYAS Saudah Selviana SETIAWAN, APRIN Sinta Siti Awalia Rahmah Siti Salamah Slamet, Amin Sri Abidah Suryaningsih Sri Nuryati Sri Nuryati Sri Rejeki Sri Siswanti Sudharyati, Neneng SUKARMIN Suminah Sutoyo, Suyatno Syahmani Syahrani Syaiful Hifni Syamsudin TARZAN PURNOMO Ujang Miftahudin Ulfah, Rasuna Umami, Yunita Utami, Dodi Utami, Nurul Aulya Laily Wahdatunnisa Wahyudin Nor Widiawati, Lutfy Eka Winoto, Muhammad Bimo YULIANA MUSIN Yunis, Lily