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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Lingkungan 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 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
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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HUBUNGAN PERAN ORANG TUA TERHADAP PRESTASI BELAJAR SISWA KELAS II SD NEGERI 124386 JL. JAMBU PEMATANG SIANTAR Linda Agustina; Hendra Simanjuntak; Esti Sirait
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 4 (2024): Agustus
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i4.2270

Abstract

This resealrch alims to determine the relaltionship between the role of palrents alnd the lealrning alchievement of clalss II stuldents alt SD Negeri 124386 Jallaln Jalmbul Pemaltalngsialntalr.This resealrch ulses al qulalntitaltive alpproalch becalulse it ulses staltisticall resealrch instrulments to test hypotheses. The localtion of this resealrch is alt SD Negeri 124386, Jl. Jalmbul, Sialntalr Malrihalt District, Pemaltalngsialntalr City. In this stuldy, the salmples talken alre alll clalss II stuldents alt SD Negeri 124386 Jl. Jalmbul, nalmely 13 men alnd 10 women. Al qulestionnalire is al daltal collection techniqule thalt is calrried oult by giving respondents al set of qulestions or written staltements to alnswer. Where the qulestionnalire is prepalred balsed on the valrialbles of the indicaltors, nalmely for palrentall role valrialbles sulch als palrent-child interalction alt home alnd the provision of time alnd falcilities for children when stuldying.In the alnallyticall resullts it caln be seen thalt the role of palrents is in the high caltegory with al percentalge of 39.13%, while the lealrning alchievement of stuldents is in the high caltegory with the salme percentalge, nalmely 39.13%. In the normallity test ulsing the One-Salmple Kolmogorov-Smirnov Test, the significalnce resullt wals 0.785, so it caln be conclulded thalt in clalss II the significalnce resullt wals 0.05, so the normallity test hald al normall distribultion. In the linealrity test, it caln be seen thalt the Devialtion From Linealrity vallule is 0.966, which is more thaln 0.05, so there is al linealr relaltionship between the independent valrialble alnd the dependent valrialble. In the resullts of the correlaltion test, the resealrcher obtalined significalnt resullts which caln show thalt the scientific alpproalch is relalted to the role of palrents on lealrning alchievement, with al vallule of rCoulnt > rTalble or 0.994 > 0.413, this shows thalt the scientific alpproalch is relalted to the role of palrents on the lealrning alchievement of clalss stuldents. II alt SD Negeri 124386 Jl. Jalmbul Pemaltalng Sialntalr, thuls in the t test there is al relaltionship between the role of palrents alnd lealrning alchievement, then Hal is alccepted alnd H0 is rejected.
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.
Analisis Tingkat Kesehatan Bank dengan Menggunakan Rasio CAR, BOPO, FDR, NPF dan ROA Bank Syariah (Studi Kasus Pada Pt Bank Muamalat Indonesia, Tbk. Tahun 2021-2022) Agustina, Linda; Fitriyah, Luluk; Citradewi, Adelina
Sharef: Journal of Sharia Economics and Finance Vol 1 No 2 (2023): Journal of Sharia Economics and Finance Vol. 1 No. 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jsef.v1i2.643

Abstract

Tingkat kesehatan bank menentukan presentasi bank sehingga dengan asumsi bank sehat akan berkinerja baik dan menciptakan keuntungan yang ideal. Rasio CAR, BOPO, FDR, NPF, dan ROA Bank Mualamat Indonesia tahun 2021 dan 2022 menjadi fokus kajian ini yang bertujuan untuk mengevaluasi stabilitas keuangan bank. Metode Penelitian yang digunakan adalah kuantitatif dengan pendekatan deskirptif. Sumber data adalah data sekunder dari laporan keuangan. Teknik pengumpulan data dari buku, jurnal, dan laporan keuangan terkait. Analisis data menggunakan rumus rasio. Temuan studi yang didasarkan pada analisis status kesehatan Bank Muamalat Indonesia selama tahun 2021 – 2022 menunjukkan bahwa yang dilihat dari sisi CAR dapat dikatakan sehat. Kemudian jika dilihat dari sisi BOPO dapat disimpulkan bahwa mereka tidak sehat. Selanjutnya, jika dilihat dari sisi NPF, dapat diasumsikan sehat. Kemudian jika dilihat dari sisi FDR dapat dikatakan belum sehat. Yang terakhir jika dilihat dari sisi ROA dapat dikatakan belum sehat.
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.
Carbon Emission Disclosure and Its Impact on Developing Countries Wahyuningrum, Indah Fajarini Sri; Agustina, Linda; Ihlashul’amal, Muhammad; Jati, Kuat Waluyo; Sularsih, Suci; Anwar, Syaiful; Sriningsih, Sriningsih
Jurnal Ilmu Lingkungan Vol 23, No 2 (2025): March 2025
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.23.2.472-486

Abstract

This study aims to explore carbon emission disclosure practices in Indonesia, and extensive testing by providing one representative variable for each group of factors thought to be influential. Using 113 analysis units as research samples of non-financial public companies listed on the Indonesia Stock Exchange (BEI) in 2019-2021. Data collected from annual and sustainability reports and analyzed using descriptive statistical tests and multiple linear regression. The descriptive analysis shows that the level of carbon emission disclosure in Indonesia is still low but is on a stable trend, increasing from year to year. Environmental performance can increase carbon emission disclosure. Companies with good environmental performance will proudly reveal their success through carbon emission disclosures. In addition, young companies were found to have better levels of carbon disclosure than older companies. Likewise, companies with high media visibility do not disclose carbon emissions better than companies with low media visibility. The results of this study have met the adequacy of robustness and endogeneity tests through other regression methods and help managers use their environmental performance to design information disclosure policies related to carbon emissions. The research results show the need of carbon emission disclosure guidelines by regulators/government. Moreover, Indonesia as the country is predicted to be the slowest to reach net-zero carbon compared to other countries.
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.
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 Akka Latifah Jusdienar Amir Mahmud Anak Agung Istri Sri Wiadnyani Anwar Zahid Apriliana, Siska 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 Fian Tri Rohmah Fitrarena Widhi Rizkyana Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika I N Kayati Ibnu Reza Ashkhabi, Ibnu Reza Ihlashul’amal, Muhammad Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Lianasari, Ika Yekti M Akmal Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nio Setya Saputri Nur Alimah, Nur Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Saibun Sitorus Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sriningsih Sriningsih, Sriningsih Sukirman - Sularsih, Suci sulistiani, Ana Syaiful Anwar Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zainuddin, Mahli