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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Administrasi Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Empathy : Jurnal Fakultas Psikologi Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Accounting Analysis Journal Economic Education Analysis Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL ATOMIK Cetta: Jurnal Ilmu Pendidikan Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Development Journal: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Eastasouth Journal of Effective Community Services JURNAL MULTIDISIPLIN ILMU AKADEMIK Sharef: Journal of Sharia Economics and Finance Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bakti Humaniora "Indonesian Journal of Devotion and Empowerment (IJDE) "
Linda Agustina
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Sky Parenting on Children's Prayer Discipline Education: A Case Study of a Family Living Around the Great Mosque of Balaibaru Kuranji Padang, West Sumatra Agustina, Linda; Tago, Mahli Zainuddin
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 16 No 1 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i1.5051

Abstract

This study aims to analyze the influence of sky parenting on children's prayer discipline education, focusing on case studies of families living around the Balaibaru Kuranji Grand Mosque, Padang, West Sumatra. The sky parenting approach is essential to improve children's prayer discipline because it provides consistent support, guidance, and example in religious practice. The research method uses a qualitative approach with a case study approach. In addition, this study used qualitative methods such as in-depth interviews with parents and children to gain deeper insight into their experiences in applying the sky parenting approach. After collecting the data, the research analysis stage begins with data categorization and coding to identify emerging patterns and themes related to sky parenting practices and children's prayer disciplines. Furthermore, this study uses a thematic analysis approach to explore the relationship between sky parenting practices and children's prayer disciplines. Finally, the study compiles the findings into a coherent narrative and produces conclusions that support or reject the research hypothesis. This study provides deep insight into the importance of sky parenting in shaping children's prayer discipline in the mosque environment. The implications of this research could be helpful for communities, religious institutions, and education practitioners to develop more effective strategies in guiding children to vital spiritual obedience through sky parenting.
Analysis of Self-Regulation in the Rencong Telang Islamic Society Perspective of Social Cognitive Theory Agustina, Linda; Zainuddin, Mahli
Empathy : Jurnal Fakultas Psikologi Vol. 6 No. 2 (2023): [Edisi Desember] EMPATHY Jurnal Fakultas Psikologi
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/empathy.v6i2.27256

Abstract

The Rencong Telang Islamic society reflects distinctive cultural characteristics and unique values, particularly in the self-regulation system involving religious norms and local traditions. The individual's ability to control behavior and adapt to societal values is a key element in understanding behavior, especially in social and religious contexts. This research aims primarily to delve into and comprehensively analyze the phenomenon of self-regulation in the Rencong Telang Islamic society. Specific objectives include exploring the concepts and practices of self-regulation, involving religious norms, local traditions, and cultural values that shape self-regulation. This article also aims to analyze the role of self-regulation in various aspects of community life, ranging from worship to marriage customs and communal land management. Focus is also given to the social challenges and changes faced by the Rencong Telang Islamic society to understand how self-regulation can uphold traditional values. The method used is literature review, encompassing an analysis of relevant literature on self-regulation, Islamic society, and the specific context of the Rencong Telang Islamic society. The research findings indicate that self-regulation in this society encompasses various aspects of daily life, involving customs, Islamic principles, and governance. The ability to control behavior in worship, marriage customs, and communal land management is an integral part of self-regulation. The community employs self-regulation to preserve traditional values, adapt to changes, address social challenges, and manage social interactions. In the context of Social Cognitive Theory, self-regulation is explained as the result of behavioral control in customs and Islamic beliefs, embodied in Undang as the daily norm reflecting the influence of nature, Islamic teachings, and local traditions. Overall, self-regulation in this society is not solely individual but reflects social dynamics involving the entire community, with significant impacts on aspects of life, customs, Islam, and governance, playing a crucial role in preserving cultural values and identity.
PENDAMPINGAN PELAPORAN PAJAK BAGI UMKM DI KELURAHAN JOMBLANG KECAMATAN CANDISARI KOTA SEMARANG Hajawiyah, Ain; Harjanto, Atta Putra; Agustina, Linda; Munawaroh, Siti
Jurnal Bakti Humaniora Vol. 3 No. 2 (2023): DESEMBER 2023
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v3i2.2577

Abstract

Permasalahan utama objek sasaran adalah kurangnya kesadaran, pemahaman dan kepatuhan UMKM dalam pelaporan pajak. UMKM masih belum sepenuhnya sadar akan kewajiban perpajakan terkait dengan usahanya. Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan pemahaman, kesadaran dan kepatuhan pajak bagi pengusaha Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Jomblang Kecamatan Candisari Kota Semarang. Metode pendampingan terdiri dari pelatihan berupa ceramah, praktik, serta pendampingan langsung secara intensif. Khalayak Sasaran program pengabdian ini adalah pengusaha UMKM di Kelurahan Jomblang Kecamatan Candisari Kota Semarang. Tahapan dalam pengabdian masyarakat ini terdiri dari persiapan, pelaksanaan, dan evaluasi. Kegiatan pengabdian kepada masyarakat akan dilakukan dengan metode ceramah, tanya jawab, diskusi, simulasi, dan pendampingan. Langkah strategis yang digunakan dalam kegiatan ini adalah (1) memberi pelatihan di dalam kelas dengan tujuan meningkatkan kesadaran dan pemahaman tentang pajak UMKM, (2) memberi pendampingan pelaporan pajak, (3) evaluasi hasil kegiatan pengabdian yang telah dilakukan. Kesimpulan dari pengabdian ini adalah masyarakat semakin sadar akan pentingnya pajak dan keikutsertaan mereka dalam administrasi perpajakan di Indonesia. Masyarakat juga semakin paham mengenai besarnya tarif pajak yang berlaku bagi pelaku UMKM dengan peredaran bruto mencapai Rp4.800.000.000,00 setahun sesuai dengan PP23/2018 tentang Pajak Penghasilan dari Usaha yang Diterima atau Diperoleh Wajib Pajak yang Memiliki Peredaran Bruto Tertentu.
The Influence Of Profitability, Independent Board, And Audit Committee On Sustainability Reporting: The Moderating Role Of Managerial Ownership Linda Agustina; Rizkyana, Fitrarena Widhi; Kuat Waluyo Jati; Atta Putra Harjanto; Muhammad Ihlashul'amal; Primadhani Dyah Larasati Suyatno; Dwi Fatmasari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5bc4xc20

Abstract

This research investigates the influence of profitability, the independent board of commissioners, and the audit committee on sustainability report disclosure, with managerial ownership as a moderating variable. A quantitative approach was employed in this study. The research population comprised companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018–2021. A purposive sampling method was applied, resulting in a sample of 30 companies with 120 observational data points. The analytical techniques utilized included descriptive statistics and Moderated Regression Analysis (MRA), conducted using the EViews 12 software. The findings reveal that profitability and audit committee presence do not significantly impact the disclosure of sustainability reports, whereas the independent board of commissioners positively influences such disclosures. Furthermore, managerial ownership does not moderate the relationship between profitability, the independent board, and the audit committee with sustainability reporting. This study contributes to the literature by incorporating managerial ownership as a moderating variable in examining the determinants of sustainability report disclosure.
Validitas Pengembangan Modul Pembelajaran Fisika Berbasis Etnosains Wisata Pantai Bangsring Underwater Untuk Meningkatkan Kemampuan Literasi Sains Siswa SMA Agustina, Linda; Bachtiar, Rayendra Wahyu; Hana, Bea
Cetta: Jurnal Ilmu Pendidikan Vol 8 No 4 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/cetta.v8i4.4884

Abstract

This study aims to describe the validity of the Bangsring Underwater Tourism Ethnoscience-Based Physics Learning Module and its effect on high school students' science literacy skills. Research and development used the 4D model. Data were collected using validity instruments and then analyzed descriptively. The module validity research instrument had 7 assessment indicators, namely construct, language, content feasibility, presentation feasibility, science literacy elements, ethnoscience elements, and module elements. The research subjects were three lecturers who were experts in science education. The results of the instrument assessment by expert lecturers were validated using Aikens' V formula. The validity results showed that the Bangsring Underwater Ethnoscience-Based Module met the “highly valid” category with an average percentage of 91.5%. The Bangsring Underwater Ethnoscience-Based Physics Learning Module was declared highly valid for improving the science literacy skills of high school students.
Sky Parenting on Children's Prayer Discipline Education: A Case Study of a Family Living Around the Great Mosque of Balaibaru Kuranji Padang, West Sumatra Agustina, Linda; Tago, Mahli Zainuddin
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 16 No. 1 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i1.5051

Abstract

This study aims to analyze the influence of sky parenting on children's prayer discipline education, focusing on case studies of families living around the Balaibaru Kuranji Grand Mosque, Padang, West Sumatra. The sky parenting approach is essential to improve children's prayer discipline because it provides consistent support, guidance, and example in religious practice. The research method uses a qualitative approach with a case study approach. In addition, this study used qualitative methods such as in-depth interviews with parents and children to gain deeper insight into their experiences in applying the sky parenting approach. After collecting the data, the research analysis stage begins with data categorization and coding to identify emerging patterns and themes related to sky parenting practices and children's prayer disciplines. Furthermore, this study uses a thematic analysis approach to explore the relationship between sky parenting practices and children's prayer disciplines. Finally, the study compiles the findings into a coherent narrative and produces conclusions that support or reject the research hypothesis. This study provides deep insight into the importance of sky parenting in shaping children's prayer discipline in the mosque environment. The implications of this research could be helpful for communities, religious institutions, and education practitioners to develop more effective strategies in guiding children to vital spiritual obedience through sky parenting.
Implementation of Sky Parenting in Educating Children to Increase Interest in Reading: A Case Study of A Muslim Family in Balai Baru Kuranji Padang West Sumatra Agustina, Linda; Tago, Mahli Zainuddin
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 16 No. 2 (2024): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v16i2.5058

Abstract

This study examines parental care's impact on implementing child prayer discipline. The discipline of prayer includes technical aspects of worship and a strong understanding and commitment to religious values. Through a qualitative approach, this study highlights the positive role of sky parenting in stimulating children's interest in reading through the introduction of religious reading materials and examples of parents who love spiritual literature. This research is located in Balai Baru Kuranji, Padang, West Sumatra. After collecting the data, the research analysis stage begins with data categorization and coding to identify emerging patterns and themes related to sky parenting practices and educate children to incrase interest in reading. Furthermore, this study uses a thematic analysis approach to explore the relationship between sky parenting practices and educating children to incrase interest in reading. Finally, the study compiles the findings into a coherent narrative and produces conclusions. The scope of this research includes several key aspects: (1) Identification of Sky Parenting strategies and techniques applied by the family in educating children, (2) Analysis of the impact of the application of Sky Parenting on children's interest in reading, (3) Factors that support and hinder the success of this method, and (4) The role of Islamic values in the implementation of Sky Parenting. The conclusion of this study reinforces that sky parenting, with a focus on spiritual education, can be an effective strategy in increasing children's interest in reading, opening opportunities for better religious literacy development in the future. The practical implications of this research can provide valuable guidance for educators, parents, and communities to strengthen children's literacy by applying sky-parenting principles.
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Hidayah, Retnoningrum; Akmal, M; Suryandari, Dhini; Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Kayati, I N; Agustina, Linda; Rohmah, Fian Tri; Zahid, Anwar; Jayanto, Prabowo Yudo
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Pengoptimalan Branding Produk melalui Platform Desain Canva-Android: Pendekatan Praktis Meningkatkan Perekonomian Desa Kalisalak Rizkyana, Fitrarena Widhi; Jati, Kuat Waluyo; Agustina, Linda; Athoillah, Athoillah
Eastasouth Journal of Effective Community Services Vol 2 No 03 (2024): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v2i03.241

Abstract

Peningkatan perekonomian desa memerlukan strategi yang inovatif, terutama dalam hal pemasaran dan branding produk lokal. Penelitian ini bertujuan untuk mengoptimalkan branding produk melalui platform desain Canva yang dapat diakses melalui perangkat Android, dengan fokus pada Desa Kalisalak sebagai studi kasus. Metode penelitian menggunakan pendekatan praktis memanfaatkan teknologi digital. Implementasi praktis dilakukan dengan melibatkan pelaku ekonomi lokal untuk memperbaiki branding produk mereka. Selain itu, dilakukan juga sesi diskusi dan konsultasi untuk mendapatkan umpan balik langsung dari masyarakat. Hasil yang diharapkan dari penelitian ini adalah peningkatan dalam pemasaran dan penjualan produk-produk lokal Desa Kalisalak. Dengan branding yang lebih kuat dan profesional, diharapkan produk-produk tersebut dapat menarik minat lebih banyak konsumen, baik lokal maupun regional. Dampak jangka panjangnya adalah meningkatnya pendapatan dan kesejahteraan ekonomi bagi masyarakat Desa Kalisalak, serta memperkuat identitas dan keberlanjutan produk lokal di pasar yang semakin kompetitif.
Pengaruh Moderasi Risiko Bisnis pada Hubungan Struktur Kepemilikan, Struktur Aset, dan Kebijakan Dividen terhadap Kebijakan Hutang Saputri, Nio Setya; Agustina, Linda
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.55521

Abstract

ABSTRACTThis study aims to empirically examine the factors that debt policy in property & real estate sector companies listed on the IDX in 2019-2021. The sample was selected by purposive sampling method and as many as 114 units of analysis that met the specified criteria. The results show that asset structure has a positive effect on debt policy, and business risk is able to moderate asset structure and dividend policy. Meanwhile, managerial ownership, institutional ownership, and dividend policy have no effect on debt policy, and business risk cannot moderate the effect of managerial ownership and institutional ownership. The company's management is expected to pay attention to every external funding decision in the form of debt in order to have an ideal debt ratio for the company.Keywords: Managerial Ownership, Institutional Ownership, Asset Structure, Dividend Policy, Debt Policy, Bussiness RiskABSTRAKPenelitian ini bertujuan untuk menguji secara empiris faktor yang memengaruhi kebijakan hutang pada perusahaan sektor property & real estate yang terdaftar di BEI tahun 2019-2021. Sampel dipilih dengan metode purposive sampling dan sebanyak 114 unit analisis yang memenuhi kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa struktur aset berpengaruh positif terhadap kebijakan hutang, serta risiko bisnis mampu memoderasi struktur aset dan kebijakan dividen. Sementara itu, kepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen tidak berpengaruh terhadap kebijakan hutang, serta risiko bisnis tidak dapat memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional. Manajemen perusahaan diharapkan dapat memperhatikan setiap keputusan pendanaan eksternal berupa hutang guna memiliki rasio hutang yang ideal bagi perusahaan.Kata Kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Struktur Aset, Kebijakan Dividen, Kebijakan Hutang, Risiko Bisnis
Co-Authors - FACHRURROZIE - Kusmuriyanto Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Adelina Citradewi Aditya Hernawan, Aditya Ahmad Fauzan Ahmad Sopyan Ahwan Sholih Ain Hajawiyah Ain Hajawiyah Aisyah Putri Rachmadanty Aji, Tri Susilo Wahyu Akka Latifah Jusdienar Akmal, M Amir Mahmud Anak Agung Istri Sri Wiadnyani Apriliana, Siska Athoillah Athoillah, Athoillah Atta Putra Harjanto Defani Audita Putri Desi Ratnasari Dhini Suryandari, Dhini dianawati, dianawati Djoko Sanjoto Dwi Anggoro Saputro, Dwi Anggoro Dwi Fatmasari Eka Setiawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Esti Sirait Febri Zaini Aulia, Febri Zaini Ferliana, Nia Ferliana, Nia Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Hana, Bea Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika Ibnu Reza Ashkhabi, Ibnu Reza Ika Yekti Lianasari Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Kayati, I N Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nur Alimah, Nur Pertiwi, Meilani Intan Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Rayendra Wahyu Bachtiar Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Saibun Sitorus Sanjoto, Djoko Saputri, Nio Setya Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sukirman - Sukirman Sukirman sulistiani, Ana Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zahid, Anwar Zainuddin, Mahli