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PENGARUH PROFITABILITAS, LEVERAGE DAN STAKEHOLDER ENGAGEMENT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI) GENERASI 4 (G4) Noerkholiq, Shasha Marina Aufa; Muslih, Muhamad

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1587

Abstract

Riset ini bertujuan untuk mencari tahu korelasi Profitabilitas, Leverage dan Stakeholder Engagement, keterlibatan pemangku kepentingan yang diwakili kepemilikan asing, dan kepemilikan institusional secara simultan dan parsial pada pengungkapan sustainability report pada Lembaga Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019. Populasi riset ini lembaga non keuangan yang menerbitkan laporan keberlanjutan periode 2015-2019. Metode riset ini memakai metode kuantitatif. Teknik purposive sampling yang digunakan pada proses pengambilan sampel sehingga diperoleh 50 sampel riset. Teknik pengambilan data memakai cara dokumentasi dan studi kepustakaan. Riset ini memakai metode regresi data panel dengan software Eviews 9.0. Hasil riset ini memperlihatkan bahwa Profitabilitas, Leverage, Kepemilikan Asing dan Kepemilikan Institusional secara simultan berkorelasi pada Pengungkapan Sustainability Report. Secara parsial variabel Profitabilitas dan Kepemilikan Asing tidak berkorelasi terhadap Pengungkapan Sustainability Report, lalu variabel Leverage berkorelasi negatif dan Kepemilikan Institusional berkorelasi positif terhadap Pengungkapan Sustainability Report.
PENGARUH GOVERNANCE, RISK AND COMPLIANCE (GRC) DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Pertiwi, Ajeng Putri; Muslih, Muhamad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2904

Abstract

Penelitian ini bermaksud untuk menguji dampak Governance, Risk, and Compliance (GRC) dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan peraih Top GRC Awards yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Metode penentuan sampel menggunakan purposive sampling. Sampel diperoleh sebanyak 5 perusahaan dengan periode pengamatan selama tiga tahun sehingga didapat 15 data observasi. Teknik analisis data yang digunakan adalah multiple linear regression analysis dengan menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan bahwa GRC (Governance, Risk, and Compliance) dan ukuran perusahaan secara simultan berdampak terhadap kinerja keuangan pada perusahaan peraih penghargaan Top GRC Awards tahun 2019-2021. Secara parsial GRC berdampak positif tidak signifikan terhadap kinerja keuangan, sedangkan ukuran perusahaan memiliki dampak signifikan negatif terhadap kinerja keuangan pada perusahaan peraih penghargaan Top GRC Awards tahun 2019-2021.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PERUSAHAAN Muslih, Muhamad; Maghfiroh, Oktavia Isanur
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3063

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dewan direksi, dewan komisaris, komite audit, dan komite manajemen risiko terhadap pengungkapan manajemen risiko perusahaan. Populasi pada penelitian ini yaitu 57 perusahaan sektor konsumen primer sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Terdapat metode pemilihan sampel menggunakan purposive sampling dan diperoleh 36 perusahaan. Penulis menggunakan teknik analisis statistik deskriptif dan uji regresi data panel dengan Eviews12. Diketahui diperoleh hasil penelitian bahwa secara dewan direksi, dewan komisaris, komite audit, komite manajemen risiko secara simultan berpengaruh signifikan terhadap pengungkapan manajemen risiko. Namun, secara parsial dewan direksi, dewan komisaris, dan komite audit berpengaruh negatif terhadap pengungkapan manajemen risiko perusahaan. Sedangkan komite manajemen risiko berpengaruh positif terhadap pengungkapan manajemen risiko perusahaan.
Integration of Transformer Model Text Summarization and Text-to-Speech in Helping Document Understanding in the Bukudio Application Ivana Lucia Kharisma; Kamdan Kamdan; Anggun Fergina; Tofik Hidayat; Moh. Abd. Aziz Hidayat; Muhamad Muslih; Adhitia Erfina
IAIC International Conference Series Vol. 4 No. 1 (2023): SEMNASTIK 2023
Publisher : IAIC Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v4i1.653

Abstract

The need for effective, accurate and precise understanding of information will provide optimization of the decision-making process, increase knowledge and quality of life. Understanding information in relation to the document summarization process, if done manually, sometimes takes quite a long time. Text summarization techniques which are useful as document summarizers have been developed and applied to various things such as summarizing important documents, news texts or customer feedback. In this article, text summarization using the text rank method and transformer modeling integrated with text to speech techniques is developed in the Bukudio application, which is an application that provides audio versions of book documents in the application database. Based on the test results, the evaluation process was carried out using the Rouge method and gave the best results in calculating the Rouge 1 overlap monogram resulting in 0.523 for the F1 Score value, 0.434 for the precision value and 0.659 for the recall value. This research will be developed using other methods so that not only files in PDF document format can be processed, but other EPUB (Electronic Publication) files.
Legal Protection for Nature Reserves As Providers Of Watering Needs For Food Security Anwar, Jarkasi; Muslih, Muhamad
Unram Law Review Vol 8 No 1 (2024): Unram Law Review(ULREV)
Publisher : Faculty of Law, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ulrev.v8i1.312

Abstract

The growth of online buying and selling transactions in the business world in Indonesia needs legal protection for the parties. Legal protection issues in the e-commerce sector, include issues regarding the rights of parties, especially consumers of buying and selling online. This research aims to determine the extent to which online transactions for buying and selling are protected by consumer law and the legal efforts that consumers can take if there is fraud in online transaction. The research method used in this Article is a normative juridical research method. This research is qualitative descriptive. Data used in this research is secondary data which covers Primary, secondary, and tertiary laws. Data collection is a library technique. Qualitative description is used as a data analysis technique. The findings of this research and discussion determine that the legal protection for consumer in an online transaction is provided in Law Number 19 of 2016 concerning Information and Electronic Law and Law Number 8 of 1999 concerning the Protection of Consumers. The protection for consumers is supported by the involvement of various government agencies, national consumer protection agencies, and non-government consumer protection agencies. Conflicts related to non-fulfillment of obligations can be resolved using litigation and non-litigation lawsuits.
Halal and Safe Food In Islamic Law Tahir, Palmawati; Muslih, Muhamad
Batulis Civil Law Review Vol 4, No 1 (2023): VOLUME 4 ISSUE 1, MAY 2023
Publisher : Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/ballrev.v4i1.1310

Abstract

The purpose of this research is to analyze and provide information to the public and to lawmakers that food is a primary need for every human being in terms of the halalness and safety of its products, it is a mandatory requirement for every consumer, especially Muslim consumers. Halal Food in Islamic Law explains about Halal Food or halal food in terms of aspects of Indonesian jurisprudence and Islamic law in Indonesia. Indonesia, which is a country with a predominantly Muslim population and is known for its very religious society, of course pays great attention to Islamic aspects in consuming food, namely halal food, both local production and imports from neighboring countries. The perspective of the basics of Islamic Law and Indonesian Law, especially regarding certification and labeling in the international trading system must receive strict attention in order to provide protection for Muslim consumers around the world, as well as a strategy to face the challenges of globalization. Lawmakers in Indonesia have made regulations related to this, namely Law Number 33 of 2014 concerning Guarantees for Halal Products (UUJPH). The method used in this study is using normative juridical methods by collecting data or information through library research, namely research conducted through literature studies via the internet and so on which are appropriate or have relevance to the problem being discussed. The results of this study state that the issue of halal and haram is very important and very urgent to be considered by all parties. The production chain from business actors to consumers is a concrete manifestation that must receive consumer protection by the state.
Sentiment Analysis of Twitter User Opinions Related to Metaverse Technology Using Lexicon Based Method Akbari, Wahyu Azriel; Tukino, Tukino; Huda, Baenil; Muslih, Muhamad
Sinkron : jurnal dan penelitian teknik informatika Vol. 7 No. 1 (2023): Articles Research Volume 7 Issue 1, 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v8i1.11992

Abstract

The technology of the metaverse has been a topic of discussion in the tech sector recently, and the implementation of the metaverse in the future is one of the most anticipated things for internet users around the world, allowing users to become the avatar they want in the virtual universe. To see how someone approaches metaverse technology, we can analyze it by looking at various opinions that emerge from the sentiment of internet users, one of which is from the social media Twitter. This study aims to analyze the sentiment of Twitter users' opinions, which is one of the most popular internet social media platforms. The researcher collects tweet data using the snscrape library in the Python programming language, a tool for mass data collection from Twitter. Then, the analysis of the sentiment of Twitter user opinions is carried out using the Lexicon Based method, which is a method that uses a dictionary of words to categorize the sentiment of a text. The results of this study show that the Lexicon Based method can classify the sentiment of Twitter user opinions related to metaverse technology with an accuracy value of 84%. This shows that the results of sentiment analysis using the Lexicon Based method have a good level of accuracy in performance in analyzing the sentiment of Twitter user opinions related to metaverse technology.
Comparison of feature extraction and auto-preprocessing for chili pepper (Capsicum Frutescens) quality classification using machine learning Asian, Jelita; Arianti, Nunik Destria; Ariefin, Ariefin; Muslih, Muhamad
IAES International Journal of Artificial Intelligence (IJ-AI) Vol 13, No 1: March 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijai.v13.i1.pp319-328

Abstract

The low-cost camera for machine vision, such as a webcam, still has a problem with resolution noise. Therefore, it is important to learn strategies to reduce noise from low-cost camera images so that they can be widely used for grading machines in the future. This paper aims to compare three feature extraction methods with auto-preprocessing to classify chili pepper (Capsicum Frutescens) quality using a machine learning algorithm. Three extraction methods were used, including the color feature, oriented FAST and rotated BRIEF (ORB), and the combination color feature and ORB. A total of 525 image data for quality chili pepper were collected using the webcam. The auto-preprocessing strategy to classify chili peppers can improve the performance of machine-learning algorithms for all data generated by the feature extractor. The performance of the chili paper quality classification model with auto-preprocessing of the variable color feature can improve the performance of machine learning algorithms by up to 64.21%. The performance improvement of the classification model using the ORB feature variable and the auto-preprocessing of up to 4.41%. The performance improvement of the classification model using machine learning algorithms is 11.27% when using the combination color feature and ORB feature and auto-preprocessing.
Praktek Pengalihan Tanah Secara Nominee Dalam Mewujudkan Ketahanan Pangan Di Provinsi Banten Suhadi, Aris; Muslih, Muhamad; Gunawati, Anne
MADINAH Vol 7 No 2 (2020): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v7i2.1319

Abstract

A nominee or trustee agreement is an agreement that uses power, namely an agreement that uses the name of an Indonesian citizen and the Indonesian citizen submits a power of attorney to a foreign citizen to be free to carry out legal actions on the land they own. The nominee agreement is often also referred to as a representative or borrowing a name based on a statement or power of attorney made by both parties, a foreigner borrows the name of an Indonesian citizen to include his name as the owner of the land on the certificate, but then an Indonesian citizen based on the statement deed he makes denies that the actual owner is a foreign citizen as the party who issued the money for the purchase of the land and the control is carried out or represented by the foreign citizen. The validity and binding power of the nominee agreement cannot be separated from the provisions of Article 1320 and Article 1338 of the Civil Code. If the nominee agreement has taken into account and fulfilled the legal requirements of the agreement according to Article 1320 of the Civil Code and based on the provisions of Article 1338 of the Civil Code, then the nominee agreement has binding force for the parties. Based on the principle of pacta sund servanda that the agreement made by the parties, including the nominee agreement has binding force as law for those who make it. This study describes the practice of land transfer by nominee in realizing food security in the province of Banten. This research is also to find out, examine and develop alternative policies related to efforts to optimize the potential of agricultural land used for food utilization. The long-term goal to be achieved from this research is that this research aims to seek land management and use to support food security in Banten and national food security. Food products in Banten can not only meet the needs of their own region, but can also meet the needs of National Food and even for export commodities to foreign countries. The specific target to be achieved from this research is to seek to know the Nominee Land Transfer Practices in Banten Province, both in terms of the quantity of practice and from local government regulations in dealing with these problems. This research uses Sociological Normative and Juridical Normative legal research methods. This research is descriptive analytical and uses primary data sources and secondary data sources. Descriptive in this research in the form of a description of the situation, conditions, circumstances, and the reality that exists then analyzed what the problem is in order to find a solution to the problem. Sources of data used in this study were obtained from Library Research (Library Research). Normative Jurisdiction in this study is a discussion of several laws and regulations made by the government that are enforced. Sociological Normative Research on law constructs law as a system of laws and regulations that have existed so far and then constructed in a society's behavior.
Efektifitas Pikukuh Baduy Tentang Perkawinan Kebal Cerai Bagi Masyarakat Adat Baduy Anwar, Jarkasi; Muslih, Muhamad
MADINAH Vol 8 No 1 (2021): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v8i1.1331

Abstract

The Baduy indigenous people as one of the ethnic groups in Indonesia have various unique and diverse cultural characteristics. The ethnic groups in Banten do not recognize divorce. Baduy people are only allowed to marry once in their lifetime unless their spouse (wife or husband) dies, then they are allowed to remarry. Apart from divorce, in Baduy society there is also a prohibition on polygamy and polyandry because Baduy people are only allowed to marry one person. Men in Baduy customs are indeed forbidden to practice polygamy because Baduy society is very thick with past culture. This is one proof that the Sunda Wiwitan religion is still highly adhered to and obeyed. The house on stilts with one door has a deep meaning. One door symbolizes loyalty so they can only have one wife. Divorce is something that is forbidden by their custom. If a divorce occurs, they are punished with very severe sanctions for them, one of which is expulsion from the Baduy area. The Baduy customary law which does not allow the community to divorce is known as the Divorced Immune Marriage. This study describes the Pikukuh Baduy (rules of prohibition from ancestors) regarding Divorced Marriage in Baduy and applies to all Baduy indigenous peoples, both Inner Baduy and Outer Baduy. The long-term goal to be achieved from this research is to find out the causes and reasons for this divorce-immune marriage and how to comply with it because according to some sources there are still those who violate this Baduy customary pikukuh. The consequences of this violation of the Baduy customary pikukuh will also be analyzed systematically and then look for positive solutions. The specific target to be achieved from this research is to strive for the Baduy community to continue to follow ancestral customs for the sake of creating the sustainability of the life of the Baduy indigenous people. Life in Baduy is very simple, but they can live in peace, serenity, and rarely get into conflict because they can adhere to the traditional rules of their ancestors. This can be a mirror for other communities in Indonesia. This will also have a positive impact on preserving the culture of the Unitary Republic of Indonesia, which is diverse in culture with its motto Bhinneka Tunggal Ika. This research uses normative juridical and sociological normative legal research methods. This research is descriptive analytical and uses Primary Data Sources and Secondary Data Sources. Descriptive in this research in the form of a description of the situation, conditions, circumstances, and the reality of the customary pikukuh that exist in the Baduy Tribe community. Then analyze what the problem is in order to find a solution to the problem. The source of the data used in this study was obtained from Library Research. Normative Jurisdiction in this study is a discussion of several existing regulations. Sociological Normative Research on law constructs law as a system of laws and regulations that have existed so far and then constructed in a society's behavior. Sociological research on law observes how the law lives in the community and what is the characteristic of a community behavior in an area in an aspect of social life to be further described, compiled, and analyzed descriptively to get a complete picture of the relationship between interests. and all values ​​that are embraced and believed by the community in the area, namely in Baduy.
Co-Authors adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Adhitia Erfina Ahmad Rayhan Ainaya Arasya Aulia Akbar, Brilyan Yusuf Akbari, Wahyu Azriel Alamsyah, Muhammad Rifky Alfansyah, Zidan Osca Angel, Destyani Anggy Pradiftha Junfithrana Anne Gunawati Anne Gunawati Anwar, Jarkasi Ariefin, Ariefin Arina Simangunsong, Gabriel Naomi Rumondang Ariz Gustiana Asep Sutiawan Ati Sulastri Ayu Larasati Basri, Muhamad Budiarto, Iqbal Graha Hutama Caesaria, Septia Mitha Dea Kris Sintiana Putri Dede Agus Dede Agus dede agus, dede Defina Damayanti Dhea Lestari Edwinanto Efriyanto, Efriyanto Eki Furqon Eki Furqon Elsa Ramadanti Eneng Siti Nasiroh Fachrian Luthfi Fadillah falentino sembiring Febianca Azania Kholida Febriandhani, Ferry Febriani, Ersa Feri Fahmi Al Gadri Ferina Ardhi C Furqon, Eki Gerry Firmansyah Gunawati, Anne Gustian, Dudih Hamim, Thoat Hanum Regitawati Huda, Baenil Iis Munawaroh Ira Ardila IVANA LUCIA KHARISMA Jarkasi Anwar Jarkasi Anwar Jarkasi Anwar Jelita Asian Jihan Sopyana Jordan Chan William Kamdan Kirishchieva Irina Rafaelevna KURNIA KURNIA, KURNIA Kurniawan kusumawardhani, adinda pramesty sulistya Lesmana, Seko Lisnawati Fitriyani Lisnawati Fitriyani Liyola Wendysofynia Luthfiah, Eva M., Galuh Tresna Madao, Nadakeisha Maghfiroh, Oktavia Isanur Mega Lumbia Octavia Sinaga Melvi Noviza Meynisa, Ambel Milah Nurhasanah Mirela, Dea Sinta Mochamad Khilmi Moh. Abd. Aziz Hidayat Mohamad Najib Mokhamad Gisa Vitrana Muhamad Asep Saepul R Muhammad Rangga Abdurrasyid Muhammad Rifqi Abdul Jabbar Mupaat Muthia Meisya Lavil Mutiara Islam Hasanah Nadiya Eka Puspita Virginia Nadya Klarisa Najla Tasya Fairuz Neneng Komariah Neneng Komariah Neng Resti Wardani Neng Sri Intan Septiani Noerkholiq, Shasha Marina Aufa Novohatko Elena Nivolaevna Nunik Destria Arianti Nur Nadhifah Nurlina Nuryati Solapari Palmawati Tahir Palmawati Tahir Pratiwi, Dita Indah Purnamasari Purnamasari Purnamasari, P Raden Prasetio Kustiandrana Rani Sri Agustina Raziya Mutasim Reni Rahayu Richieta, Yulia Billiart Laksmi Rifa, Rizka Noor Rina Hati Rizal Fahmi Awaludin RR. Ella Evrita Hestiandari Saeful Bahri Saepudin, Sudin Sastradipraja, C K Shasha Marina Aufa Noerkholiq Siska Ahmad Siti Atisa Hartati Siti Khalifah Siti Rahmah Arbai Sofiana, Debi Mega SRI RAHAYU Sri Redjeki Suhadi, Aris Tahir, Palmawati Thoat Hamim Tofik Hidayat Tri Utami Lestari Tukino, Tukino Utomo Virginia Veronica Wahdan Arum Inawati Wowon Yudi Nata Yuniar Calisna Yusef Bintang Fajar Yusep Bintang Fajar Yusuf Iskandar Zuliana Dwi Takari